Issue details

Council Tax Second Home Premium

The Levelling Up and Regeneration Act 2023 contains provision for councils to charge a second home premium of up to 100%, from the financial year 2025-26 onwards. There is a requirement within the act for councils that wish to charge this premium that the decision to do so is taken at least 12 months before the relevant financial year. Therefore, should the Council wish to charge a second home premium from 1 April 2025 a decision by Full Council will need to be made by no later than 31 March 2024.

Decision type: Non-key

Decision status: For Determination

Notice of proposed decision first published: 30/10/2023

Decision due: 6 Feb 2024 by Cabinet

Decision due: 27 Feb 2024 by Council

Contact: Mr Paul Jobson, Revenues and Debt Recovery Manager Email: