Purpose

To
update and seek agreement on the proposed policy for applying
council tax empty homes premium including relevant exemptions
premium and giving notice of the Councils intention to introduce
second homes premium from 1 April 2026.

Content

Resolved
 

(1)         
That the proposed policy for the Council Tax Empty Homes Premium be
approved and notice be given of the Councils intention to adopt a
premium on second homes from 1 April 2026.

Reasons for the decision

It is important that the Council has up to
date policies and procedures for its statutory and key service
areas and it is important that they are legislatively and
operationally sound.
 
Consultation was undertaken as part of the
budget for adopting a premium after 12 months was met a 92 %
positive response.  The adopting a
premium on second homes effective from 1 April 2026 received 88%
positive response.
 
Recommended to comply with the council’s
objective of reducing the number of long-term empty properties and
adopting premiums on second homes from 1 April 2026.
 

Alternative options considered

Option 1: Not bring forward a reviewed and
amended policy. However, this will reduce the incentive to bring
long term empty homes back into use and result in reduced future
income to the authority.