Issue details

Council tax premiums on second homes and empty properties

This report sets out the implications for a key element of the Levelling Up and Regeneration Bill; the proposed changes to allow councils to place a council tax premium on second homes and empty properties, with a number of recommendations on next steps. The aim of this draft legislation is primarily aimed to allow councils to raise additional revenue and to acknowledge the impact that second (and empty) homes can have on some communities. If the Bill receives royal assent, these options will become available to billing authorities with effect from 1 April 2024 at the earliest. All councils wishing to engage with this proposed legislation will need to have taken some form of council resolution at least 12 months prior to the financial year in which the changes will come into effect.

Decision type: Non-key

Decision status: Recommmend Forward to Council

Notice of proposed decision first published: 06/01/2023

Decision due: 30 Mar 2023 by Dorset Council

Lead member: Deputy Leader and Portfolio Holder for Finance, Commercial and Capital Strategy

Lead director: Executive Director, Place

Contact: Steven Ford, Corporate Director for Strategy, Performance and Sustainability Email: steven.ford@dorsetcouncil.gov.uk.

Agenda items