back search

hantsweb

Public Notices

Current notices

DWELLINGS LIABLE FOR COUNCIL TAX

Council Tax from Eastleigh Borough Council in Eastleigh area.

EASTLEIGH BOROUGH COUNCIL - DISCOUNT PERCENTAGE REDUCTIONS ON DWELLINGS LIABLE FOR COUNCIL TAX IN THE BOROUGH OF EASTLEIGH FOR THE YEAR 2013/2014

Government Legislation which comes into effect on 1st April 2013 has made changes to some empty properties which would previously have been exempt from council tax. Local Authorities have been given powers to determine the amount of discount that applies to certain categories of empty properties. Eastleigh Borough Council determined on 13th December 2012 that the discount percentage applicable for the following dwellings liable for council tax will be zero% for the year 2013/2014.

Empty Class A: Purpose built holiday homes and chalets subject to planning restrictions preventing year round occupancy

Empty Class B: Unoccupied but furnished second homes

Empty Class C: Unoccupied and substantially unfurnished. This class will apply to properties that previously were classed as Exempt Class C and therefore paid no council tax for the initial 6 months of the empty period.

Empty Property Premium of 150% will be charged after 2 years from the date the property became unoccupied/unfurnished. Occupation/furnished periods of up to 6 weeks are to be ignored

Empty Class D: Unoccupied and substantially unfurnished and undergoing major works for a maximum of 12 months. This class will apply to properties that previously were classed as Exempt Class A and therefore paid no council tax for the initial 12 months of the empty period whilst works were in progress

Such properties will be designated as Empty Class C when works completed or at the end of the 12 month period provided property remains unoccupied/unfurnished

Empty Class E: properties left empty by a member of the armed forces, who is absent from the property as a result of such service

Empty Class F: An empty annex which forms part of a single property which is being used as part of the main building

Advice on all of the above matters can be obtained by telephoning 023 8068 8470 and asking for the Council Tax Section. Alternatively, you can email: revbens@eastleigh.gov.uk

Clarification of the terms used in this disclosure can be made by referring to:

Local Government Finance Act 1992 (as amended)

Local Government Finance Act 2012

Statutory Instrument 2003 No. 3011 (The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003

Statutory Instrument 2012 No. 2964 (The Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012

Contact

Martin Dawson
Tel 023 8068 8005

 

In this section…