Decision details


Council Tax Empty Homes Premium Policy 2025/26

Decision Maker: Deputy Leader of the Council and Portfolio Holder for Finance, Property & Regeneration

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: Yes

Purpose:

To update and seek agreement on the proposed policy for applying council tax empty homes premium including relevant exemptions premium and giving notice of the Councils intention to introduce second homes premium from 1 April 2026.

Decision:

Resolved

 

(1)          That the proposed policy for the Council Tax Empty Homes Premium be approved and notice be given of the Councils intention to adopt a premium on second homes from 1 April 2026.

Reasons for the decision:

It is important that the Council has up to date policies and procedures for its statutory and key service areas and it is important that they are legislatively and operationally sound.

 

Consultation was undertaken as part of the budget for adopting a premium after 12 months was met a 92 % positive response.  The adopting a premium on second homes effective from 1 April 2026 received 88% positive response.

 

Recommended to comply with the council’s objective of reducing the number of long-term empty properties and adopting premiums on second homes from 1 April 2026.

 

Alternative options considered:

Option 1: Not bring forward a reviewed and amended policy. However, this will reduce the incentive to bring long term empty homes back into use and result in reduced future income to the authority.

Interests and Nature of Interests Declared:

None

Reason No Public Access: No

Declarations: None

Subject to Urgent Proceedings: No

Contact: Jacey Scott, Head of Revenues and Benefits Email: jacey.scott@cherwell-dc.gov.uk Tel: 01295 221548, Vicki Taplin, Revenues Services Manager Email: vicki.taplin@cherwell-dc.gov.uk Tel: 01295 227035.

Publication date: 21/03/2025

Date of decision: 21/03/2025

Effective from: 28/03/2025

Accompanying Documents: