Purpose

The report sets out the factors for
consideration for the Council to apply a Council Tax premium on
empty and unfurnished properties after one year rather than two. It
also allows the Council to implement a premium on dwellings on
second homes.

Decision

 The Cabinet has
recommended that Council:
 
a) 
amends the existing empty homes premium to charge the additional
100% Council Tax premium after one year of the conditions being
met, rather than the current two years, with effect from
1st April 2026;
 
b) 
approves the introduction of a second homes premium of 100% with
effect from 1st April 2026;
 
c) 
provides delegated authority for the Section 151 Officer, in
conjunction with the Executive Councillor for Resident Services and
Corporate Performance, to adopt a policy setting out exceptions to
the premiums in line with any regulations or guidance issued by
Central Government, and to make subsequent updates to the policy as
and when required; and
 
d) 
agrees that an update of the numbers of the properties falling
under the scheme be reported back to the democratic cycle once the
new policy has been in place for 12 months.