Reduction in Council Tax - Discount on Second Homes
With effect from 1st April 2004 new legislation
permits local authorities to reduce the Council Tax discounts on
certain classes of property.
Legislation prescribes three classes:
Council Tax Property Classes
|
Class of Property
|
Description
|
Examples
|
Reduction or Discount
|
|
Class A
|
Furnished properties which are not the sole or main residence of
an individual where occupation is restricted in law for a
continuous period of at least 28 days in a financial year.
|
Properties with planning restrictions on occupation eg
Chalets
|
The Council has decided that a 50% discount will continue to be
awarded to this Class
|
|
Class B
|
Furnished properties which are not the sole or main residence of
an individual where occupation is not restricted for a continuous
period of at least 28 days in a financial year.
|
This class not only includes second homes but also other
furnished properties such as furnished lets between tenants and it
takes no account of the individual circumstances other than if a
person lives in tied accommodation for the better performance of
the duties of the employment.
|
The Council has reduced the discount to 10% for properties
falling within this class which will include second homes
|
|
Class C
|
Long term empty properties which are substantially
unfurnished
|
|
The Council has decided that a 50% discount will continue to be
awarded to this Class.
The position will be reviewed later in the year
|
It is estimated that the reduction in discounts on properties
falling within Class B in this District will generate additional
income of £2.3m in 2009/10.
Council Tax
South Lakeland House
Lowther Street
Kendal
Cumbria LA9 4UD
0845 050 4434
Fax: 01539 740300