FP2026 Council Tax Second Homes and Empty Homes Premiums

March 5, 2024 Cabinet (Cabinet collective) Key decision Approved View on council website
Full council record
Content

RESOLVED
DECISION TAKEN:
Cabinet:
a)    
Recommended to Council that the current council tax
100% empty homes premium is applied after 12 months of a property
being empty, instead of 24 months, effective from 1 April 2025.
This will not be applied to the exempt categories of empty
properties listed in the report.

b)    
Recommended to Council that 1 year’s notice is
provided to apply a 100% second homes premium, from 1 April 2025.
This will not be applied to the exempt categories of second homes
listed in the report.
c)    
Recommended to Council for delegated authority to be
given to the Executive Director (Finance and Transformation) in
consultation with the Executive Member for Resources to make any
changes to the Empty Homes and Second Homes Premiums, following
regulations being laid.
 
REASON FOR THE DECISION:
The
long-term empty homes premium provides a positive incentive to
encourage property owners to take steps to make more effective use
of properties that have otherwise been left unoccupied. This will
be reinforced by applying the premium to properties that have been
empty and unfurnished for at least one year, rather than 2 years as
is currently the case.
 

Supporting Documents

240305 Council Tax Empty Homes Second Homes Premium5 20022024 Pre-Cabinet Briefing.pdf

Details

OutcomeRecommendations Approved
Decision date5 Mar 2024
Subject to call-inYes