Decision
Analysis
outcome: The decision was to adopt a harmonised approach to Council Tax Premiums, apply a 100% premium on second homes from April 2027, and increase premiums for long-term empty properties.
summary: The decision is about adopting a harmonised approach to Council Tax Premiums, applying a 100% premium on second homes, and increasing premiums for long-term empty properties.
topline: The UK council has decided to adopt a harmonised approach to Council Tax Premiums, apply a 100% premium on second homes, and increase premiums for long-term empty properties.
reason_contentious: This issue may be contentious as it involves increasing taxes on second homes and long-term empty properties, which could be unpopular with property owners.
affected_stakeholders: ["Property owners", "Local residents", "Council Tax payers"]
contentiousness_score: 7
political_party_relevance: There are no mentions or implications of political parties or political influence on the decision.
URL: https://mygov.elmbridge.gov.uk/ieDecisionDetails.aspx?ID=642
Decision Maker:
Outcome:
Is Key Decision?: No
Is Callable In?: Yes
Purpose:
Content: RESOLVED that 1. a harmonised approach to Council Tax Premiums across all constituent authorities, be adopted; 2. a 100% premium on second homes be applied from 1 April 2027; 3. long-term empty property premiums be applied at the maximum levels permitted by legislation for properties which are empty and unfurnished: a. 100% premium for properties empty for 1 to 5 years; b. 200% premium for properties empty for 5 to 10 years; c. 300% premium for properties empty for more than 10 years. 4. all mandatory statutory exemptions be maintained and the use of discretionary reliefs be reviewed to ensure consistency across East Surrey.
Date of Decision: July 20, 2026