Council Tax Empty, Unoccupied and Second Homes Charges

The Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 amended the Local Government Finance Act 1992 allowed billing authorities’ the choice to charge an empty homes premium of 100% from 1 April 2019.

The Levelling Up and Regeneration Act 2023 passed in October 2023 allows billing authorities to reduce the minimum period of implementing the council tax premium to one year. This means billing authorities can introduce a council tax premium of up to 100% in respect of second homes.

We are proposing to revise the Council Tax charges for empty, unoccupied properties and second homes within the city. These proposed changes aim to optimise revenue generation, encourage the occupation of vacant homes, and align with the new provisions under the Levelling Up and Regeneration Act 2023. These proposals will:

• Apply a 100% Council Tax premium on properties that have been unoccupied and substantially unfurnished for at least one year, this would be effective from April 2025.
• Introduce a 100% Council Tax premium on second homes, this would be effective from April 2026, to reduce the prevalence of underused properties.
• Ensure the policy aligns with the Council’s Socio-Economic Duty by minimising the financial burden on vulnerable and low-income individuals.

Exemptions

There are exemptions to the proposals, you can view the exempt categories of dwellings document for more details.