Detail of outcome
In October 2011 the government published a consultation paper on options in relation to the Council Tax liabilities of second home owners, and of the owners of empty properties, in England.
This report provides a summary of the 399 responses received in response to the consultation.
This consultation ran from to
Consultation about Council Tax liabilities of people who own second homes and empty properties, and other technical changes to Council Tax.
This consultation paper discusses options in relation to the Council Tax liabilities of second home owners, and of the owners of empty properties, in England, including proposals which would require primary legislation.
It also covers potential reforms of several details of the Council Tax system including modernising arrangements for:
- payment of Council Tax by instalments
- delivering the information to be supplied with demand notices
- the treatment of annexes to dwellings
It also covers some broadly administrative matters.