Decision details

RECOMMENDED:      1)          That the following discounts and premiums be recommended to Council for 2025/2026:

Class A Second Homes Discount for 2025/2026:

·       No reduction, i.e. a 0% discount;

Class B Second Homes Discount for 2025/2026:

·       No reduction i.e. a 0% discount, plus

·       An additional premium of 100%

Class C Empty / Unfurnished Discount 2025/2026:

·       0% for both the initial and follow on periods

Long-Term Empty Property Premiums (Levy):

·       100% for properties empty between one and five years,

·       200% for properties empty longer than five years, and

·       300% for properties empty longer than ten years.

Class D Uninhabitable Properties:

·       25% for 12 months starting on the day the property becomes uninhabitable; then:

·       0% once the 12 month period has expired;

2)          That the Exceptions Policy as summarised below and detailed at Appendix 3 to the report be agreed.

3)          That the government guidance of November 2024 as included at Appendix D to the report be noted.

Reason for Decision

To ensure the discounts, premiums and exceptions policy for Second Homes and Long-Term Empty properties are agreed for 2025/2026.