Wakefield, Wakefield Council Changes to Council Tax for Long Term Empty Properties
What is happening?
WAKEFIELD COUNCIL
COUNCIL TAX ANNOUNCEMENT
Changes to empty homes premiums for furnished and unfurnished property announced by Full Council on 20 March 2024
Change to the Council Tax long term empty property premium
Under The Levelling-up and Regeneration Act 2023, the Government has introduced new legislation which reduces the period a property must be unoccupied and substantially unfurnished, before an empty property premium can be applied. In Wakefield from 1 April 2025 this is reducing from 2 years, down to 12 months. Using discretionary powers granted under Section 11B of the Local Government Finance Act 1992, a decision was made by full Council on 20 March 2024 to apply the change in accordance with the new legislation.
This change will take effect from the 1 April 2025 and will appear on annual bills for the financial year 2025/26.
New unoccupied but substantially furnished property premium
Under Section 80 of The Levelling-up and Regeneration Act 2023, the Government has also introduced changes to Council Tax legislation allowing Billing Authorities to apply a premium of up to 100% (up to a 200% Council Tax charge in total) to properties, where:
1. there is no resident of the dwelling, and
2. the dwelling is substantially furnished.
As well as including unoccupied properties that are substantially furnished, this also includes properties which are often referred to as second homes, where a property is furnished, but is not a person’s main residence and is only occupied periodically.
Using discretionary powers granted under Section 11C & 11D of the Local Government Finance Act 1992 a decision was made by full Council on 20 March 2024 to apply the new premium in accordance with the new legislation.
This change will take effect from the 1 April 2025 and will appear on annual bills for the financial year 2025/26.
For more details as well as information about empty properties that are not subject to these rules, please visit our website: https://www.wakefield.gov.uk/council-tax/empty-properties
Need to publish a public notice?
If you need to publish a public notice, please contact Wakefield Express directly at:
