Council tax in England
2Higher amount for long-term empty dwellings
1
Section 11B of LGFA 1992 (higher amount for long-term empty dwellings: England) is amended as follows.
2
In subsection (1)(b) (maximum percentage by which council tax may be increased)—
a
after “that day” insert “
(“the relevant day”)
”
, and
b
for “50” substitute “
the relevant maximum
”
.
3
After subsection (1) insert—
1A
For the financial year beginning on 1 April 2019 the “relevant maximum” is 100.
1B
For the financial year beginning on 1 April 2020 the “relevant maximum” is—
a
in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is less than 5 years, 100;
b
in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is at least 5 years, 200.
1C
For financial years beginning on or after 1 April 2021 the “relevant maximum” is—
a
in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is less than 5 years, 100;
b
in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is at least 5 years but less than 10 years, 200;
c
in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is at least 10 years, 300.
4
The amendments made by subsections (1) to (3) have effect for financial years beginning on or after 1 April 2019 (and it does not matter whether the period mentioned in section 11B(8) of LGFA 1992 begins before this section comes into force).
5
In this section “LGFA 1992” means the Local Government Finance Act 1992.