Purpose

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.

Content

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.