Council Tax Rates 2025/26 - Buckinghamshire Council

BUCKINGHAMSHIRE COUNCIL

BUCKINGHAMSHIRE COUNCIL – COUNCIL TAX 2025/26

As required by Section 38(2) of the Local Government Finance Act (LGFA) 1992 notice is hereby given that at its Council meeting on 26 February 2025 Buckinghamshire Council,  in accordance with the provisions of Section 30 of the LGFA 1992, set the following amounts of council tax for each of the areas and each of the valuation bands shown on the PDF attached

**PLEASE DOWNLOAD NOTICE PDF BELOW TO VIEW RATES**

DISCOUNTS FOR EMPTY HOMES

In accordance with the provisions of section 11 of the Local Government Finance Act 1992 as amended by the Local Government Act 2003,  the Local Government Finance Act 2012 and the Rating (Property in Common Occupation), the Council Tax  (Empty Dwellings) Act 2018 and the Levelling-up and Regeneration Act 2023, Buckinghamshire Council made the following determination which came into effect on 1 April 2024.

Properties that are unoccupied and substantially unfurnished continue to receive no council tax discount.

Properties that are unoccupied and substantially unfurnished and undergoing structural alterations or major repairs to make it habitable  continue to receive no council tax discount.

Second Homes (premises which are unoccupied but furnished) continue to receive no discount.

Long Term Empty properties will be charged a maximum council tax premium as allowed by Regulation:

•   From 1 April 2025 properties empty for more than 1 year (previously 2) but under 5 years will be charged a 100% premium. This will be in addition to the council tax charge itself (equivalent to 2 x council tax).

•   Properties empty between 5 years and 10 years will continue to be charged a premium of 200%. This will be in addition to the council tax charge itself (equivalent to 3 x council tax).

•   Properties empty for more than 10 years will continue to be charged a premium of 300%. This will be in addition to the council tax charge itself (equivalent to 4 x council tax).

Dated 26 February 2025

**PLEASE DOWNLOAD NOTICE PDF BELOW TO VIEW RATES**