The council has opted to charge a council tax premium on long-term empty properties and second homes, effective from April 2026.
The decision, on 9th March 2023, to use its discretionary powers under Section 12A and 12B of the Local Government Finance Act 1992 to charge a council tax premium on long term empty properties and second homes in the county will see the following rates apply.
From 1st April 2026 the following council tax premiums apply: Long term empty properties: a 100 per cent premium for properties empty for 1 year, a 200 per cent premium for properties empty for 2 years and a 300 per cent premium for properties empty for 3 years or more. Second homes: a premium of 100 per cent.
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