Purpose

To review a revised local policy covering
council tax charges levied on empty properties and second homes in
accordance with most recent legislation and government
guidance.

Content

1.     
That a reduction in the minimum period for the
implementation of the council tax premium for long term empty
premises from two years to one year as set out at paragraph 2.7 of
the report be approved with effect from 1 April 2025.

 

2.     
That the introduction of a 100% council tax premium charged for
empty furnished properties be approved with effect from 1 April
2026.