Council Tax Technical Change
On 1 November 2018 the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 came into force. This gave billing authorities in England powers to increase the premium charge on empty properties. At its meeting on 21st February 2019 the council approved the following technical change to the Council Tax:
That, with effect from 1st April 2019, properties which are deemed long-term empty dwellings for over two years, under Section 11B of the Local Government Finance Act 1992, will be charged a Council Tax premium of 100%, meaning that 200% Council Tax will be levied on long-term vacant and unfurnished homes. From 1st April 2020, properties which are deemed long-term empty dwellings for over five years will be charged a premium of 200%, meaning that 300% Council Tax will be levied on these properties.