Decision details

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.

 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 1^st 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.

As outlined in the report.

As outlined in the report.

As outlined in the report.