Purpose

The report confirms increased charges to empty
homes and second homes, approved by the Executive Cabinet on 29
March 2023 prior to legislation being passed, and as now detailed
in the Levelling-up and Regeneration Act 2023 which gained Royal
Assent on 26 October 2023.

Content

That it be DETERMINED that Council Tax in respect of
empty and second homes be increased to 200% charge as approved by
the Executive Cabinet on 29 March 2023 as follows:–

(a)  
Empty homes to increase from 01 April 2024, where
the property has been empty for 1 year,
and

(b)  
Second homes to increase from 01 April 2025, after
the necessary notice period has been given. according to the
legislation.