Local Government Finance Act 1992

Notice is hereby given that Somerset County Council, acting under powers granted under the The Somerset (Structural Changes) Order 2022, on 23 November 2022, made the following resolution in respect of Council Tax Discounts and Premiums for the future Somerset Council:

Council Tax Discounts

* Second homes - that 0% discount shall apply under Section 11A of the Local Government Finance Act 1992 in respect of furnished dwellings which are no one's sole or main residence, as defined in Classes A & B of Regulations 4 & 5 of the Council Tax (Prescribed Class of Dwellings) (England) Regulations 2003 as amended by the Council Tax (Prescribed Class of Dwellings) (England) (Amendment) Regulations 2012;

* Unoccupied and unfurnished properties - that 0% discount shall apply under Section 11A of the Local Government Finance Act 1992 in respect of unoccupied and unfurnished dwellings as defined in Class C of Regulation 7 of the Council Tax (Prescribed Class of Dwellings) (England) Regulations 2003 as amended by the Council Tax (Prescribed Class of Dwellings) (England) (Amendment) Regulations 2012;

* Uninhabitable properties- that 0% discount shall apply under Section 11Aof the Local Government Finance Act in respect of unoccupied and unfurnished dwellings as defined in Class D of Regulation 8 of the Council Tax (Prescribed Class of Dwellings) (England) Regulations 2003 as amended by the Council Tax (Prescribed Class of Dwellings) (England) (Amendment) Regulations 2012.

Council Tax Premiums

In accordance with Section 11B (1C) of the Local Government Finance Act 1992 as amended by the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018, the following premiums will apply to long-term empty and substantially unfurnished dwellings:

(a) 100% premium, where the property has been empty for more than two years;

(b) a 200% premium, where the property has been empty for between five and ten years; and

(c) a 300% premium, where the property has been empty for more than 10 years.

The above discount levels and premiums shall apply from 1 April 2023.

Changes to premiums subject to the Levelling Up and Regeneration Bill receiving Royal Assent

Subject to the Levelling Up and Regeneration Bill receiving Royal Assent, the Council has resolved the following:

* (Clause 72) That the 100% premium as defined within (a) above, where the property has been empty, shall apply after one year;

* (Clause 73) A premium of 100% shall apply to all furnished dwellings which are no one's main residence (second homes); and

* These changes shall apply from 1 April 2024.

Any queries about Council Tax discounts or premiums should be sent by e-mail to revenues@somersetwestandtaunton.gov.uk or by post to The Revenues Section, PO Box 866, Taunton, TA1 9GS

Dated this 23rd day of November 2022