Decision details

Council Tax Local Discounts & Premiums Policy

Decision Maker: Council

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No


1. The following amounts of council tax discount on empty and substantially unfurnished properties are approved from 1 April 2024:

a. 100% discount for up to 3 months

b. 50% discount for 3-6 months

c. 0% discount for 6-24 months

2.  A 100% council tax discount for up to 12 months for uninhabitable properties is approved from 1 April 2024.

3.  The period after which a long-term empty council tax premium applies is amended from 2 years to 1 year from 1 April 2025.

4.  A council tax premium of 100% on second homes is approved from 1 April 2025.

5. The Government’s proposed exceptions when empty homes and second homes council tax premiums should not be applied are mirrored in the revised Local Discounts and Premiums Policy.

Report author: Alison Wilding

Publication date: 01/03/2024

Date of decision: 27/02/2024

Decided at meeting: 27/02/2024 - Council

Accompanying Documents: