Council Tax Premium on second homes and long-term empties for properties restricted to those aged 55 years and over

October 15, 2026 Cabinet, Council (Other) Approved View on council website

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Summary

Cotswold District Council Cabinet recommended to Council that the Council Tax Premium policy be amended. The amendment provides an additional exemption for qualifying properties restricted to occupation by those aged 55 years and over, subject to a minor wording change to clarify that "the dwelling" must have been marketed at a reasonable price to secure a sale. This decision was made on 15/10/2026.

Full council record

Purpose

To consider the current Council Tax Premium exceptions in respect of properties restricted to those who are 55 years of age and over

Decision

The purpose of this item was to consider an amendment to the Council Tax Premium policy in relation to properties restricted to occupation by people aged 55 years and over.

Councillor Patrick Coleman, Cabinet Member for Finance, introduced the item and explained that a number of age-restricted properties remained empty following the death of their previous owner or occupier, with some estates experiencing difficulties in securing a sale. It was noted that the proposed amendment would allow an executor or administrator to apply for a further exemption of up to 12 months where the property had been unsuccessfully marketed for sale at a reasonable price.

Councillor Mike Evemy suggested a slight modification to the recommendation: the addition of the words ‘ the dwelling ‘ to the wording in paragraph 3.8 of the report which were proposed to be added to the Policy at part 3.

The amended recommendation was proposed by Councillor Patrick Coleman, seconded by Councillor Juliet Layton and put to the vote.

Cabinet RESOLVED to:

  1. Recommend to Council that the Council Tax Premium policy be amended to provide the additional exemption for qualifying properties restricted to occupation by those aged 55 years and over, subject to the minor wording amendment agreed at the meeting to clarify that “the dwelling” must have been marketed at a price considered reasonable to secure a sale.

Voting record:

 7 For, 0 Against, 0 Abstentions.

Related Meeting

Cabinet - Thursday, 15th October, 2026 6.00 pm on October 15, 2026

Supporting Documents

Annex A _ Council Tax Premium Exemptions Long Term Empties and_or Second Homes 2024 Draft.pdf
Council Tax Premium on Second Homes and Long-term Empties for Properties restricted to those aged 55.pdf

Details

OutcomeRecommendations Approved
Decision date15 Oct 2026
Effective from24 Oct 2026
Expected date25 Nov 2026
Originally due25 Nov 2026
Lead officerMandy Fathers
Subject to call-inYes