Decision details

Council Tax Empty Property Charges 2024-25

Decision Maker: Cabinet

Decision status: Recommendations approved

Is Key decision?: Yes

Is subject to call in?: Yes


Approval of the Council Tax Empty Property Charges 2024-25


Consideration was given to a report of the Cabinet Member for Finance and Corporate / Director of Corporate Services that sought approval to remove Council Tax discounts provided by the Council in relation to empty properties.





That Cabinet approve, for submission to Council on 13th December 2023:


  1. The removal of Council Tax discounts provided in respect of empty properties.


  1. A change to the date from which the 100% Council Tax Empty Property premium was applied from two years after the property became empty to one year.


  1. The application of a Council Tax premium in respect of second homes with effect from 1 April 2025.


  1. That the Chief Finance Officer, in consultation with the Cabinet Member for Finance and Corporate be authorised to agree the Council’s Empty Property Discount Policy and its Empty Property Premium Waiver Policy should the outcome of Government consultation on the Levelling Up and Regeneration bill provide for any changes to the draft bill.


Reason for decision


There were defined classes of property that were to be awarded a statutory exemption from Council Tax if they became empty.


On 1 April 2013, Government gave local authorities power to determine the level of empty property discounts (Sections 11 and 12 of the Local Government Finance Act 2012) and the power to charge a premium of 50% where a property has been empty in excess of two years.


In addition to statutory exemptions the Council was able to apply a range of local policies.


Alternatives considered


To continue with the existing empty property discounts i.e empty property premium could remain payable after two years and a premium in respect of second homes could not be applied.  This option was not recommended as Government had identified additional measures needed to make improvements.



Report author: carolyn goddard

Publication date: 29/11/2023

Date of decision: 28/11/2023

Decided at meeting: 28/11/2023 - Cabinet

Effective from: 07/12/2023

Accompanying Documents: