We've undertaken an evaluation of the use of reduced council tax discount from second homes by rural local authorities in England. Working with De Montfort University, we've produced a report and regional case studies, based on interviews with a sample of rural local authorities and analysis of council tax data collected by ODPM.

Research for the report shows that in most areas where there are significant levels of second-home ownership, billing authorities have reduced the discount to 10%. The additional revenue generated has been put to many uses, including in some cases the provision of affordable housing.

However some opportunities to use the revenue to mitigate the impact of concentrations of second homes haven't been maximised - because of lack of local agreement, excessive bureaucracy or competing priorities.

The report makes a number of key recommendations for change to ensure that rural communities get maximum benefit from revenue raised:

• Local authorities should use all the additional revenue to mitigate against the impacts of high levels of second ownership
• The Government should consider amending legislation and regulation to permit billing authorities to retain all the additional revenue raised
• A number of technical recommendations to ensure local agreements are clear and well publicised, long term and open to scrutiny

We held some 'show and tell' events to share examples of good practice the evaluation has found, and to give all those involved in the decision making for, and use of additional resources at the county and local level, an opportunity to see for themselves the approaches taken in other authority areas.

The events were hosted by the Commission with presentations from county and local authorities, focusing on the different approaches that they have successfully taken to use the revenue, experiences from receiving the extra resources, successes and problems encountered.

Case Studies

• The use of second homes Council Tax discount in Cornwall

• The use of second homes Council Tax discount in Cumbria

• Use of the second homes Council Tax discount in Devon

• The use of second homes Council tax discount in North Yorkshire

• Using the second homes Council Tax discount in Shropshire