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.