Council Tax Premiums - Second Homes and Long Term Empty Properties

November 11, 2025 Executive (Other) Key decision Approved View on council website

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Summary

...to recommend to the Council the introduction of a council tax premium for long-term empty properties after one year, effective from April 1, 2026, and a premium for second homes, effective from April 1, 2027, subject to providing the required 12 months' notice.

Full council record
Content

RESOLVED
 
KEY DECISION
 

That the Executive:

 

a)      
Considered and endorsed the
proposals to introduce a premium for Long Term Empty Properties
once they have been empty for one year (currently two years)
effective from 1st
April 2026 and introduced a
premium for Second Homes effective from 1st
April 2027, giving Council
Taxpayers the required 12 months’ notice of intention to
introduce this premium.

 

b)      
Recommended the introduction of
the proposed Council Tax Premiums to Council at its meeting on
11th
December 2025.

 

 

Reason for Recommendations
– To encourage owners
to bring properties back into use more quickly to address housing
shortages. 
This assists the Council meeting
its commitments in its Corporate Plan by improving the standard of
new and existing homes and ensuring housing supply meets
demand.

 

Alternative Options
Considered –
The alternative option considered
was to keep the existing long term empty premium for properties
empty for two years or more and to not introduce the second home
premium. 
Given the priority to increase
available housing in North Northamptonshire this would not help
utilise this measure to encourage owners to bring properties back
in to use. 

 

Related Meeting

Executive - Tuesday 11th November, 2025 10.00 am on November 11, 2025

Supporting Documents

Council Tax Premiums - Second Homes and Long Term Empty Properties.pdf
Appendix A.pdf

Details

OutcomeRecommendations Approved
Decision date11 Nov 2025
Subject to call-inYes