Content

1. The following amounts of council tax
discount on empty and substantially unfurnished properties are
approved from 1 April 2024:
a. 100% discount for up to 3 months
b. 50% discount for 3-6 months
c. 0% discount for 6-24 months
2.  A 100% council
tax discount for up to 12 months for uninhabitable properties is
approved from 1 April 2024.
3.  The period
after which a long-term empty council tax premium applies is
amended from 2 years to 1 year from 1 April 2025.
4.  A council tax
premium of 100% on second homes is approved from 1 April 2025.
5. The Government’s proposed exceptions
when empty homes and second homes council tax premiums should not
be applied are mirrored in the revised Local Discounts and Premiums
Policy.