Issue details

Review of council tax locally defined discounts and premia in particular the empty homes premium

Local discounts: The Local Government Finance Act 2003 provided devolved powers for billing authorities to make decisions on council tax discounts for certain dwellings based on local circumstances such as second homes and long term empty dwellings. Additional freedoms have been added by the Local Government Finance Act 2012 : extending the range of discounts that can be awarded to second homes, allowing for an ‘empty home premium’, and allowing charging up to 100% Council Tax for some properties that were previously exempt. This report will review the current discounts with particular emphasis on the empty homes premium which Councils may now increase to 100% after 24 months and from the 1 April 2020, 200% after 60 months.

Decision type: Key

Reason Key: Affects > 1 ward;

Decision status: Recommendations Approved

Wards affected: (All Wards);

Notice of proposed decision first published: 20/03/2019

Decision due: 1 Oct 2019 by Cabinet

Lead member: Cabinet Member for Community Services and Culture

Contact: Mr Paul Jobson, Taxation Manager Email:


Agenda items