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 cabinet report with
effect from 1 April 2025 be approved.

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