Decision

Council Tax Premiums - Second Homes and Long Term Empty Properties

Decision Maker: Executive

Outcome: Recommendations Approved

Is Key Decision?: Yes

Is Callable In?: Yes

Date of Decision: November 11, 2025

Purpose:

Content: RESOLVED   KEY DECISION   That the Executive:   a)       Considered and endorsed the proposals to introduce a premium for Long Term Empty Properties once they have been empty for one year (currently two years) effective from 1st April 2026 and introduced a premium for Second Homes effective from 1st April 2027, giving Council Taxpayers the required 12 months’ notice of intention to introduce this premium.   b)       Recommended the introduction of the proposed Council Tax Premiums to Council at its meeting on 11th December 2025.     Reason for Recommendations – To encourage owners to bring properties back into use more quickly to address housing shortages.  This assists the Council meeting its commitments in its Corporate Plan by improving the standard of new and existing homes and ensuring housing supply meets demand.   Alternative Options Considered – The alternative option considered was to keep the existing long term empty premium for properties empty for two years or more and to not introduce the second home premium.  Given the priority to increase available housing in North Northamptonshire this would not help utilise this measure to encourage owners to bring properties back in to use.   

Supporting Documents

Council Tax Premiums - Second Homes and Long Term Empty Properties.pdf
Appendix A.pdf

Related Meeting

Executive - Tuesday 11th November, 2025 10.00 am on November 11, 2025