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.

Following consideration, the Committee unanimously resolved:

(1)       Approve the recommended changes to how Council Tax is levied on Empty properties, as set out in Appendix 1, with effect from the 1 April, 2026.

(2)       Approve the recommended changes to how Council Tax is levied on Second Homes in the Borough, as set out in Appendix 1, with effect from 1 April, 2027.

The Committee received a report proposing the removal of the Council Tax one month empty and unfurnished exemption from 01 April 2026, the 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 and the introduction of a 100% premium for all second homes from 01 April 2027, in line with the governing legislation.

The following matter was considered:

a)            Reset for unfurnished / not in use properties. In response to a question from a Member, the Revenues Manager informed the Committee that for properties that are empty and unfurnished there was a legal requirement that there be 6 weeks of occupation before a further empty exemption can be applied. With regard to second homes that remained furnished, the 6 week rule was not applicable as it would be applied the whole time that the property remains a second home. 

Following consideration, the Committee unanimously resolved:

(1)      Approve the recommended changes to how Council Tax is levied on Empty properties, as set out in Appendix 1, with effect from the 1 April, 2026.

(2)      Approve the recommended changes to how Council Tax is levied on Second Homes in the Borough, as set out in Appendix 1, with effect from 1 April, 2027.