Class A and B Dwelling - Public Notice Local Government Finance Act 1992

West Devon Borough Council
Council Tax- Public Notice Local Government Finance Act 1992

West Devon Borough Council resolved on 25 November 2025 the Council Tax discounts and premiums chargeable under Section 11B of the Local Government Finance act 1992 from 1 April 2026 as being:
Class A and B Dwelling - Furnished dwellings that are noone's sole or main residence - 0% discount
These dwellings are subject to a 100% premium from 1 April 2025.

Class C Dwelling - Unoccupied and substantially unfurnished dwellings - 100% discount for a maximum period of 1 month.

Class D Dwelling - Unoccupied and substantially unfurnished dwellings requiring major work to render them habitable - 50% discount for a maximum period of 12 months.

Empty Homes Premiums - Dwellings that are empty and substantially unfurnished for 1 year or greater but less than 5 years - a 100% premium.

Dwellings that are empty and substantially unfurnished for 5 years or greater but less than 10 years - a 200% premium.

Dwellings that are empty and substantially unfurnished for 10 years or greater - a 300% premium.

Andy Bates Chief Executive