Decision details

Council Tax Premium Changes for Empty and Second Homes

Decision Maker: Council

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No


The recommendation of Cabinet of 5 December 2023 gave due regard to the financial and value for money considerations and the summary of the perceived risks set out in the report.  It was recognised that these premiums could strengthen the incentive of owners of empty properties to bring them back into use and might encourage the sale or even private rental options in support of the Borough Council priorities in respect of housing options.  This view was supported by the Council.




(1)             the amendments to Council Tax empty home premiums from 2024/25 financial year onwards, as set out in 1.3.1, be adopted; and


(2)             a Council Tax premium to second homes from 2025/26 financial year onwards, as set out in 1.4.3, be introduced.

Publication date: 23/02/2024

Date of decision: 20/02/2024

Decided at meeting: 20/02/2024 - Council

Accompanying Documents: