Under Section 11A and 11B of the Local Government Finance Act 1992, and in accordance with the provisions of the Local Government Finance Act 2012 and other enabling powers, the Council has determined for the prescribed classes of dwellings for the year 1 April 2024 to 31 March 2025 as follows:

Class A

There will be a council tax discount of 10% for dwellings, which are not the sole or main residence of an individual, which are furnished and the occupation of which is restricted by a planning condition preventing occupation for a continuous period of a least 28 days.

Class B

There will be no council tax discount for dwellings in the year 2024/25 for dwellings which are not the sole or main residence of an individual, which are furnished and the occupation of which is not restricted by a planning condition preventing occupation for a continuous period of at least 28 days, with the exceptions of:

a. these dwellings that are specifically identified under regulation 6 of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003, which will retain the 50% discount for the year 2024/25

And

b. those dwellings which in the reasonable opinion of the Council are judged not structurally capable of occupation all year round and were built before the restrictions of seasonal usage were introduced by the Town and Country Planning Act 1947 and have been described or geographically defined, which will be entitled to a 35% discount for the year 2024/25.

Class C

There will be no council tax discount in the year 2024/25 for unoccupied and substantially unfurnished dwellings.

From 1 April 2024, if a property remains empty after 12 months, a premium of 100% will be payable in addition to the full charge.

From 1 April 2020 if a property remains empty after 5 years a premium of 200% will be payable in addition to the new charge.

From 1 April 2021 if a property remains empty after 10 years a premium of 300% will be payable in addition to the new charge.

Class D

Properties which become unoccupied and unfurnished and require or are undergoing major repair works or structural alteration from 1 April 2024 will be entitled to a 50% discount for up to 12 months. If the property remains empty after this, the appropriate empty rate or premium charge will apply.