Decision details

The Council Tax premium on second homes was found to have delivered positive early outcomes, but future decisions regarding its use were acknowledged to involve complex trade-offs affecting housing, communities, and the local economy. The Council gave consideration to a report proposing public engagement which was expected to provide valuable insight into public views on these issues and to support a transparent, evidence-led approach to future policy development. The report advised that the engagement would form one part of a wider evidence base, alongside financial modelling, housing data, and benchmarking with other authorities.

Decision

The Council –

1.    approved the proposed programme of public engagement on the future use of Council Tax premiums on second homes and long-term empty properties;

2.    agreed that the engagement would focus on policy principles rather than specific tax rates;

3.    agreed that the findings of the engagement would be reported back to Council to inform future policy decisions; and

4.    agreed the proposed timeline, with engagement to be undertaken over Summer 2026 and findings reported in November 2026 to support policy development.

(Reference: Report by Executive Director with responsibility for Finance dated 11 May 2026, submitted)