Issue - meetings

NNDR retail relief and Council Tax long-term empty premium

Meeting: 31/01/2019 - Strategy and Resources Committee (Item 4)

4 NNDR retail relief and Council Tax long-term empty premium pdf icon PDF 110 KB

This report details changes announced in the government’s Autumn Statement upon which the Council need to agree its position.

 

Additional documents:

Decision:

Note: This item was moved up the running order with the consent of the Committee.

The Committee:

(1)          Adopted the scheme set out in Annex 1 of the report as the method of awarding Retail Relief to Business Rates payers in Epsom & Ewell, with effect from 1 April 2019 to 31 March 2021;

(2)          Agreed that from 1 April 2019 Epsom & Ewell Borough Council will charge a Council Tax Long Term Empty Premium of 100% on properties that have been left empty for longer than 2 years;

(3)          Agreed that, from 1 April 2020, Epsom & Ewell Borough Council will charge a Council Tax Long Term Empty Premium of 200% on properties that have been left empty for longer than 5 years;

(4)          Agreed that, from the 1 April 2021, Epsom & Ewell Borough Council will charge a Council Tax Long Term Empty Premium of 300% on properties that have been left empty for longer than 10 years.

Minutes:

The Committee received a report detailing proposals for National non-domestic rates (NNDR) and Council Tax for long-term empty properties.

Following pressure from small businesses to reduce the tax burden, the Government announced in the October 2018 budget that it would provide a Business Rates Retail Relief Scheme for occupied retail properties with a rateable value of less than £51,000, in each of the years 2019-20 and 2020-21.

However Councils were given the responsibility of agreeing the qualifying criteria for the scheme.  In response the Council produced a protocol as set out in Annex 1 to the report, detailing qualifying properties, non-qualifying properties and the application process.

With regard to empty properties, it was anticipated that implementation of the scheme would support the Council’s Empty Property Strategy by encouraging property owners to bring their properties back into use.    Furthermore, it was anticipated that the scheme could help the Council to deal with homelessness in the borough and also improve the appearance of the borough by keeping empty homes to a minimum. 

Note: This item was moved up the running order with the consent of the Committee.

Accordingly, the Committee:

(1)            Adopted the scheme set out in Annex 1 of the report as the method of awarding Retail Relief to Business Rates payers in Epsom & Ewell, with effect from 1 April 2019 to 31 March 2021;

(2)            Agreed that from 1 April 2019 Epsom & Ewell Borough Council will charge a Council Tax Long Term Empty Premium of 100% on properties that have been left empty for longer than 2 years;

(3)            Agreed that, from 1 April 2020, Epsom & Ewell Borough Council will charge a Council Tax Long Term Empty Premium of 200% on properties that have been left empty for longer than 5 years;

(4)            Agreed that, from the 1 April 2021, Epsom & Ewell Borough Council will charge a Council Tax Long Term Empty Premium of 300% on properties that have been left empty for longer than 10 years.