http://www.legislation.gov.uk/ukpga/2018/25/contentsRating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018An Act to make provision, where two or more hereditaments occupied or owned by the same person meet certain conditions as to contiguity, for those hereditaments to be treated for the purposes of non-domestic rating as one hereditament; and to increase the percentage by which a billing authority in England may increase the council tax payable in respect of a long-term empty dwelling.texttext/xmlenStatute Law Database2019-05-072018-11-01 Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018Non-domestic rating in England1Hereditaments occupied or owned by the same personCouncil tax in England2Higher amount for long-term empty dwellingsGeneral provisions3Extent, interpretation and short title2018 c. 25An Act to make provision, where two or more hereditaments occupied or owned by the same person meet certain conditions as to contiguity, for those hereditaments to be treated for the purposes of non-domestic rating as one hereditament; and to increase the percentage by which a billing authority in England may increase the council tax payable in respect of a long-term empty dwelling.[1st November 2018]Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—