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(This note is not part of the Regulations)
Section 11(2) of the Local Government Finance Act 1992 (“The Act”) makes provision for empty homes discounts of 50%. Section 11A of the Act makes special provision for England in relation to the empty homes discounts, providing for the discounts to be reduced in relation to certain classes of dwelling prescribed by the Secretary of State. Section 11B of the Act (inserted by the Local Government Finance Act 2012) makes provision for an empty homes premium to be charged in relation to such classes of long term empty dwelling as billing authorities choose, subject to exceptions prescribed by the Secretary of State.
These Regulations relate to England. They make amendments to the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 (“the 2003 Regulations”). They prescribe one additional class of dwelling for the purposes of section 11A of the Act and two further classes of dwelling for the purposes of section 11B of the Act.
In relation to dwellings of any class prescribed by the Secretary of State for the purposes of section 11A(4) of the Act, an English billing authority (a district council, a London borough council, the Common Council of the City of London, the Council of the Isles of Scilly or a county council with the functions of a district council) may determine that the council tax discounts applicable where there is no resident of the dwelling shall be replaced by a lower discount or no discount at all.
Paragraph (3) of regulation 2 prescribes Classes A and B in the 2003 Regulations for the purposes of section 11A(4) of the Act. Billing authorities in England will be able to reduce or end the council tax discount for chargeable dwellings which are unoccupied and furnished, and the occupation of which is restricted by a planning condition preventing occupation for a continuous period of at least 28 days in the relevant year and therefore fall within Class A. Billing authorities will also be able to reduce or end the council tax discount for chargeable dwellings which are unoccupied and furnished, and the occupation of which is not restricted by a planning condition preventing occupancy for a continuous period of at least 28 days in the relevant year and therefore fall within Class B.
In relation to dwellings of any class prescribed by the Secretary of State for the purposes of section 11A(4A) of the Act (inserted by section 11 of the Local Government Finance Act 2012), an English billing authority may determine that the council tax discounts applicable where there is no resident of the dwelling shall be replaced by any percentage of Council Tax up to 100%.
Classes C and D are prescribed by paragraph (3) of regulation 2 for the purposes of section 11A(4A). Class D is an additional class inserted into the 2003 Regulations by paragraph (4) of regulation 2 of these Regulations. Billing authorities in England will be able to decide what percentage of Council Tax to charge in relation to these classes of dwelling instead of the discount, up to the full amount. Dwellings which are unoccupied and substantially unfurnished will fall into Class D where they are undergoing, or have undergone within the last six months, major repairs, but they will only fall into this class for a maximum period of 12 months. Dwellings which are unoccupied and substantially unfurnished will fall into Class C.
Classes E and F are prescribed by paragraph (3) of regulation 2 for the purposes of section 11B(2) of the Act. These classes are inserted into the 2003 Regulations by paragraph (4) of regulation 2 of these Regulations. Billing authorities in England will not be able to charge an empty homes premium in relation to a dwelling which would be the sole or main residence of a person but which is empty while that person resides in accommodation provided by the Ministry of Defence by reason of their employment i.e. service personnel posted away from home (described by Class E and the definitions and Schedule currently in the 2003 Regulations). Billing authorities will also be prevented from charging an empty homes premium in relation to dwellings which form annexes in a property which are being used as part of the main residence or dwelling in that property (described by Class F in the Regulations).
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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