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That it be RECOMMENDED TO COUNCIL that the following discounts be effective from 1 April 2019:
· the Council Tax discount for unoccupied furnished properties (second homes) is zero;
· the discount for unoccupied and substantially unfurnished properties is 100% for a period of one month then 25% for the following five months;
· the discount for dwellings which are vacant and undergoing major repair work to render them habitable will be 25% for a maximum period of 12 months; and
· an empty homes premium of an additional 100% is levied on properties that have remained unoccupied and substantially unfurnished for more than two years.