FOI001539 FOI Council Tax

Please include the following information:

Second Home Premium
•    Does the council currently charge a premium on second homes?
•    If so, what is the rate of the premium (expressed as a percentage or multiplier of the standard council tax rate)?

Impact Assessment
•    Has the council undertaken any impact assessment(s) on the effect of the second home premium on the local economy?
•    If so, please provide a copy of the assessment(s).

Definition of a Second Home
•    How does the council define a second home for council tax purposes?

Disputes
•    Have any households challenged the classification of their property as a second home?
•    If yes, how many such disputes have there been, and how many resulted in a change of status?