Islington, Council Tax Determination for Unoccupied Properties and Second Homes

LONDON BOROUGH OF ISLINGTON

Local Government Finance Act 1992

Council tax payable on certain types of property

Notice is hereby given that at its meeting on 12th December 2024, Islington Council made a determination that for the period of 1st April 2025 to 31st March 2026, and in accordance with sections 11A and 11B and 110 of the Local Government Finance Act 1992, the following types of property will be liable to council tax in 2025/26:

1. Liable to pay council tax at the rate of 100% of the council tax applicable to the property:

   • Unoccupied but furnished properties
   • Properties undergoing major repair or structural alteration

2. Liable to pay council tax at the rate of 200% of the council tax applicable to the property:

   • Properties which are unoccupied and substantially unfurnished for less than two years

3. Liable to pay council tax at the rate of 300% of the council tax applicable to the property:

   • Properties which are unoccupied and substantially unfurnished for more than one year but less than five years

4. Liable to pay council tax at the rate of 400% of the council tax applicable to the property:

   • Properties which are unoccupied and substantially unfurnished for more than five years but less than ten years

5. Liable to pay council tax at the rate of 500% of the council tax applicable to the property:

   • Properties which are unoccupied and substantially unfurnished for more than ten years

Second homes from April 1 2025

Notice is hereby given that at its meeting on Thursday 14th December 2023, Islington Council made a determination that for the period of 1st April 2025 to 31st March 2026, and in accordance with section 11C of the Local Government Finance Act 1992, the following types of property will be liable to council tax in 2025/26:

• Liable to pay council tax at the rate of 200% of the council tax applicable to the property:

  • Second homes (also known as “dwellings occupied periodically”).

Note: A second home is not the main or principal home of any resident.

Dave Hodgkinson

Corporate Director of Resources

7 Newington Barrow Way

London N7 7EP