Purpose

The report confirms increased charges to empty homes and second homes, approved by the Executive Cabinet on 29 March 2023 prior to legislation being passed, and as now detailed in the Levelling-up and Regeneration Act 2023 which gained Royal Assent on 26 October 2023.

Decision

That it be DETERMINED that Council Tax in respect of empty and second homes be increased to 200% charge as approved by the Executive Cabinet on 29 March 2023 as follows:–

(a)   Empty homes to increase from 01 April 2024, where the property has been empty for 1 year, and

(b)   Second homes to increase from 01 April 2025, after the necessary notice period has been given. according to the legislation.

Reasons for the decision

The increase to Council Tax charges for empty homes and second homes was approved by the Executive Cabinet on 29 March 2023, pending legislation being in place prior to 31 March 2023.The decision confirms the commencement dates of the charges as contained in the Levelling-up and Regeneration Act 2023 which became law on 26 October 2023.