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RESOLVED that Cabinet recommends to Council that –

 

(a)      Second Homes and Long Term Empty (standard
premiums) remain at current levels of 150% from April 2026;

 

(b)      premiums for Long Term Empty properties
that have been empty for over 5 years are increased annually by 25% up to the
maximum of 300%, resulting in current premiums of 200% rising to 225% from
April 2026, 250% from April 2027, and so forth, and

 

(c)      introduce two new
categories of premium relief within the S13a Discretionary Relief Policy as set
out within paragraph 4.7 – 4.9 of the report.