Decision details

Council Tax Premiums on Second Homes & Empty Properties

Decision Maker: Cabinet

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes


To determine options for proposed changes to Council Tax premiums as included within the Levelling Up and Regeneration Bill which, subject to this Bill receiving Royal Assent prior to 31 March 2023, are due to become effective from 1 April 2024.



Cabinet recommends that the following additional Council Tax premiums be applied from 1 April 2024, subject to the referenced legislation being approved:

  • 100% premium for second homes;
  • 100% premium for properties which have been empty and unfurnished for a period of between 1 and 2 years.


Alternative options considered:

1. Council could choose not to approve the additional Council Tax premiums. This is not recommended as this will prevent the generation of additional potential Council Tax income for the council. An early decision in principle, is recommended to allow timely decisions to be made if and when Royal Assent of the Bill is granted.

Reason Key: Strategic nature / impact on communities;

Wards Affected: (All Wards);

Contact: Rachael Sanders, Head of Strategic Finance Email: Tel: 01432 383775.

Publication date: 15/12/2022

Date of decision: 15/12/2022

Effective from: 22/12/2022

Accompanying Documents:

  • Council Tax Premiums on Second Homes & Empty Properties