Issue - meetings

This report proposes:

(1) The removal of the Council Tax one month empty and unfurnished exemption from 01 April 2026. This means that once a property becomes empty and substantially unfurnished, 100% of the Council Tax will remain payable, from the date the property becomes empty.

(2) Introduction of the 100% Empty Home Premium on properties which have been empty and substantially unfurnished for longer than 1 year, from the 01 April 2026

(3) Introduction of a 100% premium for all second homes from 01 April 2027, in line with the governing legislation.