DECISIONS

1.     To increase Council Tax for all properties which are occupied periodically by 100% from 1 April 2026 subject to any exemptions set out the Local Government Finance Act 1992.

2.     To increase the Council Tax empty homes premium to 100% for properties empty for between one and five years (currently over 2 years) from 1 April 2026 subject to any exemptions set out in the Local Government Finance Act 1992 and guidance.

3.     To increase the Council Tax empty homes premium to 200% for properties empty for between five years and ten years from 1 April 2026 subject to any exemptions set out in the Local Government Finance Act 1992 and guidance.

4.     To increase the Council Tax empty homes premium to 300% for properties empty over ten years from 1 April 2026 subject to any exemptions set out in Local Government Finance Act 1992 and guidance.

*All recommendations are subject to feedback following the end of the consultation period at 11.59pm on Monday 6th January.

Reasons:

1.     The purpose of changing the Empty Homes Premium for long-term empty properties is to provide owners with a further incentive to bring empty homes back into use, thus supporting the aims of the Council’s Empty Homes Enforcement Strategy as well as generating additional Council Tax income. The current Empty Homes Premium that is applied by the Council is 100% for properties that have been empty for 2 years and over.

2.     The purpose of the Second Home Premium is to close the loophole where furnishing an empty property negates the Empty Home Premium charge as well as generating additional Council Tax income.