FI15731
Request
A.Within the district council area how many dwellings liable to council tax are - A1. unoccupied A2. unfurnished A3. unoccupied and unfurnished
B. In each category, how many have been in that condition for between 12 months and 4 years. Label these B1, B2 and B3 The DC has a discretion to levy a premium of up to 100% of the council tax. Of those dwellings capable of being targeted for premiums, has 100% uplift been universally applied? Yes/No
C. If 'No', how many dwellings are benefitting from a lower premium. Label these C1, C2 and C3. If you have provided positive answers for C1,C2 and/or C3 indicate the reduced level of uplift applied as in - nil up to 25% over 25% less than 50% over 50% less than 75% over 75%
Requestor subsequently clarified the request to be:
I am aware that there are several instances where the premium would not be applied. For example, houses left vacant where the occupier has been admitted into care or prison. These would probably be classed 'unoccupied and furnished'; possibly for months even years. I'm not interested in this group where exemption has been automatically applied.
- Other properties 'unoccupied and furnished' for more than 12 months and being actively marketed either for sale or rent could attract the premium. How many properties are there? Has the premium been applied universally or discretionary? Hence the percentage bands suggested in my original request.
- Properties that are 'unfurnished' are probably 'unoccupied'. Where these are being actively marketed for more than 12 months, how many properties are subjected to a premium and at what level?
Response
1. A 100% premium is applied to properties that are occupied periodically (commonly referred to as ‘second homes’) and defined as properties which are substantially furnished and have no resident i.e. it is no-ones sole or main home.
The number subject to a 100% premium is 1,353.
From 1 April 2025, there are exceptions to the premium for properties that are actively on the market for sale or let and are unoccupied and furnished. The number currently receiving an exception to the premium are as follows:
Properties actively marketed for let – 8
Properties actively marketed for sale – 48
2. A premium is applied to properties that are unoccupied and unfurnished (commonly referred to as 'long term empty properties') and have no resident, as follows:
- for properties that have been left empty and substantially unfurnished for periods of 1 year but less than 5 years, a Long Term Empty Premium to be charged at 100%. The number subject to the 100% premium is 343.
- for properties that have been left empty and substantially unfurnished for periods of 5 years but less than 10 years, a Long Term Empty Premium to be charged at 200%. The number subject to the 200% premium is 35.
- for properties that have been left empty and substantially unfurnished for periods of 10 years or more a Long Term Empty Premium to be charged at 300%. The number subject to the 300% premium is 13.
From 1 April 2025, there are exceptions to the premium for properties that are actively on the market for sale or let and are unoccupied and unfurnished. The number currently receiving an exception to the premium are as follows:
Properties actively marketed for let – 3
Properties actively marketed for sale – 11