The Government consultation on the council tax discounts applicable to second homes closes at the end of this month. There have been council tax discounts available to second home owners for years, based on the principle that they are not in full-time occupation and thus do not make full use of the services supplied by the council. However, the Government makes no bones about its intentions, stating that ‘On second homes, Government is minded to extend the range of discount available to billing authorities to allow them to levy up to full council tax on second homes, thereby placing them on the same basis as normal homes.’
The councils of Devon and Cornwall in particular have faced a problem with winter ‘ghost villages’ and crumbling local service provision due to the amount of empty housing. In addition, the influx of ‘second homers’ has led to house prices becoming increasingly unaffordable for ‘locals’.
The proposals to allow local councils to eliminate the discount applicable for second homes are also accompanied by a plan to allow an ‘empty home premium,’ to persuade owners of residential properties left empty to bring them back into use quickly.
Legislation to implement any changes decided upon is expected in 2012 or 2013.