Decision

Council Tax Premiums – Second Homes and Long-Term Empty Properties

Decision Maker:

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Date of Decision: December 11, 2025

Purpose:

Content: RESOLVED   Amended Recommendation   That Council:   Consider and endorse the proposals to introduce a premium of 100% for Long Term Empty Properties once they have been empty for one year (currently two years) effective from 1st April 2026 and to introduce a premium of 100% for Second Homes effective from 1st April 2027, giving Council Taxpayers the required 12 months’ notice of intention to introduce this premium.     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

Appendix A - Climate Change Impact Assesment Council Tax Premiums.pdf
Council Tax Premiums - Second Homes and Long Term Empty Properties.pdf

Related Meeting

Council - Thursday 11th December, 2025 6.00 pm on December 11, 2025