Decision details

Second Home Council Tax Premium

Decision Maker: Cabinet, Full Council

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes


The Levelling-up and Regeneration Act came into force on 26 October 2023. The Act allows Council's to charge higher Council Tax on properties that are defined as long term empty homes and properties that are only occupied occasionally (second homes).
The additional charge is intended to encourage owners to bring properties back into use and could boost the supply of properties in the borough.




That Full Council be recommended to:


a)         approve a Premium of 100% for dwellings which are unoccupied and substantially unfurnished (Empty Homes Premium) after 1 year, instead of two years from 1 April 2025;


b)         approve the application of a premium for dwellings Occupied Periodically (Second Homes) charged at 100% (twice the current Council Tax Amount) from 1 April 2025;


c)         delegate authority to the Head of Corporate Finance (Section 151 Officer) to implement this Council’s policy on premiums in line with statute and any subsequent guidance issued by the Secretary of State following the outcome of the consultation (Appendix A of report FIN/648) which recommends exceptions to the second homes premium in certain circumstances.



Reasons for the Recommendations


The Council declared a housing emergency at the Full Council meeting on 21 February 2024.  The aim of the introducing a council tax premium on long term empty homes and second homes is to reduce the number of empty homes within the Borough and to encourage the use of premises as main residences by local residents rather than second homes.


Report author: Carolin Martlew

Publication date: 14/03/2024

Date of decision: 13/03/2024

Decided at meeting: 13/03/2024 - Cabinet

Effective from: 20/03/2024

Accompanying Documents: