Council Tax: empty homes premium
Guidance for local authorities on the empty homes premium.
Ref: ISBN 9781409838678 PDF, 45.4KB, 3 pages
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From 1 April 2013, billing authorities may charge a premium on a class of property that has been unoccupied and unfurnished for 2 years or more. The premium can be up to 50% of the Council Tax on the property.