Review of Council Tax Empty & Second Homes Premiums

February 3, 2025 Cabinet (Cabinet collective) Key decision Approved View on council website
Full council record
Content

That the Cabinet
agreed to recommend that the Council approve the implementation of
the following, which would be subject to a new council policy:
 

(a)       
The application of the current premium of 100% for all dwellings
which were unoccupied and substantially unfurnished (empty
dwellings) from a period of two years to one year with effect from
1st April 2025;
 

(b)       
The application of a premium of 100% for all dwellings which were
no one's residence but furnished (second homes) with effect from
1st April 2026; and
 

(c)       
That the Section 151 Officer was given delegated powers to
implement the policy in line with the Council’s requirements
and any guidance given by the Secretary of State or regulation.

Related Meeting

Cabinet - Monday 3rd February 2025 7.00 pm on February 3, 2025

Supporting Documents

Epping Forest Premiums 2nd Homes Late Report to Cabinet February 2025.pdf
Epping Forest Council Tax Empty Homes Second Homes Premiums Policy 2025_.pdf

Details

OutcomeRecommendations approved
Decision date3 Feb 2025