Decision Maker: Council, Cabinet (Resources) Panel

Outcome: Yes

Is Key Decision?: Yes

Is Callable In?: No

Date of Decision: September 18, 2024

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.