As part of a wider strategy to reduce the number of empty properties in the City, Newcastle City Council is considering removing the discount currently given to properties that have been empty for longer than 6 months. Legislation introduced in 2003 gives the Council the power to determine classes of discount.
As a Billing Authority, Newcastle City Council is proposing that from 1st April 2008, no discount will be granted for Empty Unfurnished and Uninhabitable properties after the relevant exemption has been granted. This means that from 1st April 2008 unoccupied, empty and uninhabitable dwellings currently subject to a 50% discount will be charged 100% of the Council Tax due. However in some cases 50% discount will still apply, for example if there are adults occupying the property who are disregarded for Council Tax purposes.
Below are some questions and answers that seek to answer some of the questions you may have but if you have any queries or wish to express your comments regarding this proposal please do so by sending an Email to council.tax@newcastle.gov.uk. Please reply by 6th January 2008.
This means that if the property has been empty for more than 6 months at 1st April 2008 you will be required to pay the full Council Tax due for your property.
The recent Council Tax Base return shows that there are currently approximately 2709 properties receiving a 50% discount after being classed as long term vacant properties.
You will be entitled to exemption for a maximum period of 6 months if your property has become unoccupied and unfurnished or 12 months if it has become uninhabitable. After these periods, if the situation remains unchanged, you will be required to pay the full amount of Council Tax due.
Removing the discount on long term vacant properties will increase the overall revenue for the City and help reduce the overall burden for all Tax payers. It will also encourage a quick turnaround of vacant properties, increasing the supply of affordable housing in the City.
A property may be removed if the Valuation Officer (of Central Governments, Valuation Office Agency) considers it to be derelict and repairs of such severity required that if undertaken, would change the character of the building. This would mean that there were more than a reasonable amount of repairs needed. The valuation officer is an officer of HM Revenue and Customs and can be contacted on tel 0191 220 7000, or visit their website. http://www.voa.gov.uk/
An empty property, formerly occupied by a person who is now deceased, will still be subject to an exemption for an indefinite period of time. Once Grant of Probate has been obtained, these properties will also still be subject to an exemption for a maximum period of 6 months. However where previously a 50% discount would apply, from 1st April 2008, the full amount of Council Tax will be due.
The changes in council tax liability arising from the reforms to empty property discounts are not in themselves grounds for appeal. However, if you disagree with the Council Tax banding that appears in the current rating list for your property, under the existing arrangements you may challenge it by making a proposal against it to your local valuation office. The valuation officer is an officer of HM Revenue and Customs and can be contacted on telephone 0191 220 7000, or visit their website. http://www.voa.gov.uk/.