Decision details

To consider the feedback from the 12-week public consultation and the council tax premium rates on second homes and long-term empty properties and whether the rates should remain the same or be increased from April 2025.

The Committee recommends:

(a)       That the Council Tax premium rate be increased from 75% to 100% on long-term empty properties and the existing premium rate of 100% retained on second homes;

(b)       Consideration of introducing a progressive approach to the premium rates on long-term empty properties from April 2025; and

(c)       Consideration of a further discretionary exception from the premium in circumstances where a buyer of a long-term empty property can be subject to premium from the period when they purchase the property but are making genuine efforts to bring the property back into use. This will ensure buyers would not be disadvantaged.