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COUNCIL TAX DISCOUNTS - SECOND HOMES AND EMPTY HOMES
COUNCIL TAX DISCOUNTS - SECOND HOMES AND EMPTY HOMES
FINANCIAL YEAR BEGINNING ON 1 APRIL 2012
AND SUBSEQUENT FINANCIAL YEARS
Part 6, Section 75 of the Local Government Act 2003, amends the Local government Finance Act 1992, by insertion of Section 11A. This provision allows councils to vary the level of discount for
second homes and empty homes.
The following recommendation with regard to Council Tax discounts on second homes and long-term empty homes was approved at a meeting of Council on 5 January 2012:
a. That having regard to s.11A (3) of the Local government Finance Act 1992, that properties designated as secondhomes and fulfilling the criteria for classes A or B of The Council Tax (Prescribed
Classes of Dwellings) (England) Regulations 2003 (as amended) be charged 90% of the full Council Tax until further notice;
b. That having regard to s.11A (4) of the Local Government Finance Act 1992, that properties designated as long term empty homes fulfilling the criteria for class C of The Council Tax (Prescribed
Classes of Dwellings) (England) Regulations 2003 (as amended) be charge d100% of the Council Tax until further notice.
D M Clarke, Chief Executive
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