Introduction
The government recognises that there may be instances where it may be inappropriate for the council tax premiums to apply.
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.
These exceptions will came into effect from 1 April 2025.
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.