Introduction
This policy sets out the council's local council tax discounts and premiums scheme for empty properties and second homes. This policy will help us to be consistent when making our decisions.
This policy also sets out circumstances under which we may consider making an exception.
This policy is effective from 1 April 2024.
Empty property discounts and exemptions that are prescribed by legislation are not included in this policy. A full list of available exemptions can be found Council Tax discounts and exemptions.