Council Tax premiums are additional charges that can be applied to properties that are not used as someone's sole or main residence. The Council currently applies a premium to second homes and long-term empty properties. New legislation gives councils greater flexibility in how these premiums may be set in future.
Housing pressures vary across Argyll and Bute, including in island, rural and coastal communities. Council Tax premiums are one of a number of tools that may help support housing availability, community sustainability and the better use of existing housing stock.
This engagement is not asking people to vote on a specific Council Tax rate or percentage. Instead, we want to understand the principles that people think should guide any future approach, including fairness, effectiveness, local circumstances and how Council Tax premiums might contribute towards wider housing and community objectives.
The findings will be analysed and reported to elected Members to help inform future policy development. Any future decisions on Council Tax premiums will be made separately by elected Members and will take account of a range of evidence, including housing data, financial information, legislation and the results of this engagement.
Understanding some of the terms used
To help respondents complete the questionnaire, some of the terms used are explained below:
| Term | Meaning |
|---|---|
| Second Home | A property which is furnished but is not someone's sole or main residence and is occupied for at least 25 days each year |
| Long-Term Empty Property | For the purposes of this engagement, this generally means a property which is not being used as a home and has been unoccupied for an extended period, typically two years or more. For Council Tax purposes, the exact treatment of a property depends on individual circumstances and the relevant legislation. |
| Housing Availability | Whether homes are available for people to live in, either through ownership or long-term rental. |
| Housing Pressures | Situations where there is strong demand for housing, but limited availability, affordability or supply. |
| Community Sustainability | Helping communities remain viable places to live and work throughout the year, including supporting local populations, services, businesses and facilities. |
| Council Tax Premium | An additional Council Tax charge that can be applied to certain properties, such as second homes and long-term empty properties. |
How Responses Will Be Used
The Council welcomes all views. Responses will be analysed thematically and transparently rather than treated as a vote and reported to elected Members. A summary of responses and the Council's analysis will be published on the Council's website.
Responses will not be weighted. Instead, results will be reported transparently, including:
- overall findings; and
- a breakdown of views by respondent type where relevant.
This will help Members understand the range of perspectives expressed when considering future policy options.
