Decision

1. The following amounts of council tax discount on empty and substantially unfurnished properties are approved from 1 April 2024:

a. 100% discount for up to 3 months

b. 50% discount for 3-6 months

c. 0% discount for 6-24 months

1. A 100% council tax discount for up to 12 months for uninhabitable properties is approved from 1 April 2024.
2. The period after which a long-term empty council tax premium applies is amended from 2 years to 1 year from 1 April 2025.
3. A council tax premium of 100% on second homes is approved from 1 April 2025.
4. The Government’s proposed exceptions when empty homes and second homes council tax premiums should not be applied are mirrored in the revised Local Discounts and Premiums Policy.