Comparing the data from the Council Tax Base (CTB) showing the number of properties eligible for council tax with the number of completed dwellings (Table 122) provides some interesting and intriguing results. What it shows is that over a twelve-year period – 2011 to 2022, there were 3,432 fewer dwellings on the CTB than the number of dwellings completed. That is 286 on average each year.
| CTB | Table 122 | Difference |
2011 | 3,159 | 2,392 | 767 |
2012 | 2,551 | 2,375 | 176 |
2013 | 2,054 | 2,278 | -224 |
2014 | 2,670 | 2,029 | 641 |
2015 | 2,445 | 2,702 | -257 |
2016 | 2,794 | 2,597 | 197 |
2017 | 2,317 | 3,074 | -757 |
2018 | 2,627 | 3,427 | -800 |
2019 | 2,433 | 3,109 | -676 |
2020 | 1,681 | 3,037 | -1,356 |
2021 | 2,123 | 2,664 | -541 |
2022 | 2,126 | 2,728 | -602 |
Total | 28,980 | 32,412 | -3,432 |
| | | |
Where do they go? It is highly likely that these dwellings are disappearing into the holiday lets market.
In this context it is of note that the delivery of dwellings in Cornwall over the 2021-2030 period is expected to be 6,200 more than the housing target - 58,736 compared to 52,530. [Annual Monitoring Report].
Assuming that over a twenty-year period, 5,720 dwellings end up as holiday lets, (which is only 500 lower than the expected surplus over the target), would imply that fewer dwellings should be constructed?
[The Local Plan target of 52,530 is higher than actual requirements].
Notes
CTB data is generally for October of each year, Table 122 is for the year ending March of each year. So for example, the 2011 Council tax figure is seven months after the increase in dwellings figure for the year ending March 2011.
Sources
Cornwall Council, Cornwall Annual Monitoring Report 2022: Progress Against indicators as listed in the Local Plan, 10/12/2022.
Department for Levelling Up, Housing and Communities and Ministry of Housing, Communities & Local Government. Table 122, Net additional dwellings by local authority district, England 2001-02 to 2021-22.
Department for Levelling Up, Housing and Communities, Council Tax Base in England, Local Authority data.
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