Minutes of any Council Deliberations Imposing a Council Tax Premium on Second Home Owners
Case reference FOI2026/01176
Received 15 May 2026
Published 3 June 2026
Request
What I am requesting are the minutes of any council deliberations concerning the wider issues, rather than the purely financial benefits, of imposing a council tax premium on second home owners.
Some of these wider issues, as outlined in the requirements published by the Ministry of Housing, Communities and Local Government on November 1st 2024 are:
• numbers and proportion of long-term empty dwellings and/or second homes in the local area
• circumstances which may affect whether the dwelling can be used as a main residence
• potential impact on local economies and the tourism industry
• potential impact on the local community
• potential impact on local services
• other measures that are available to councils to help bring empty dwellings back into use
• on average, how long dwellings in their area are available for sale or rent before completion/occupation
• the average price/rent in the local area
Response
What I am requesting are the minutes of any council deliberations concerning the wider issues, rather than the purely financial benefits, of imposing a council tax premium on second home owners.
Some of these wider issues, as outlined in the requirements published by the Ministry of Housing, Communities and Local Government on November 1st 2024 are:
• numbers and proportion of long-term empty dwellings and/or second homes in the local area
• circumstances which may affect whether the dwelling can be used as a main residence
• potential impact on local economies and the tourism industry
• potential impact on the local community
• potential impact on local services
• other measures that are available to councils to help bring empty dwellings back into use
• on average, how long dwellings in their area are available for sale or rent before completion/occupation
• the average price/rent in the local area
Answer: This information is publically available on our council website and can be viewed via the following links:
The decision to charge the premium was made by Herefordshire Council on 09/02/2024 and the premium was applicable for the 2025/26 financial year from 01/04/2025. The proposed changes were carried out unanimously.
The minutes of this meeting are available via the following link: (Public Pack)Minutes Document for Council, 09/02/2024 10:00
Prior to the decision by Council in February 2024, Cabinet considered the Premium in December 2022. The report Council Tax Premiums Report to Cabinet 15 December 2022 outlines the key considerations and impact.
The minutes of this meeting are available via the following link: (Public Pack)Minutes Document for Cabinet, 15/12/2022 14:30
As such we consider this information to be exempt under Section 21 of the Freedom of Information Act 2000 because it is reasonably accessible to you via other means. Please take this letter as a refusal notice under S17 of the Act.
Documents
This is Herefordshire Council's response to a freedom of information (FOI) or environmental information regulations (EIR) request.
You can browse our other responses or make a new FOI request.