Decision details
REVIEW OF SECOND HOME (SH) / LONG TERM EMPTY (LTE) COUNCIL TAX PREMIUMS
Decision Maker: Cabinet
Decision status: Recommendations Approved
Decision:
RESOLVED that Cabinet recommends to Council that –
(a) Second Homes and Long Term Empty (standard
premiums) remain at current levels of 150% from April 2026;
(b) premiums for Long Term Empty properties
that have been empty for over 5 years are increased annually by 25% up to the
maximum of 300%, resulting in current premiums of 200% rising to 225% from
April 2026, 250% from April 2027, and so forth, and
(c) introduce two new
categories of premium relief within the S13a Discretionary Relief Policy as set
out within paragraph 4.7 – 4.9 of the report.
Publication date: 26/06/2025
Date of decision: 24/06/2025
Decided at meeting: 24/06/2025 - Cabinet
Accompanying Documents: