Guidance

Council Tax: empty homes premium

Guidance for local authorities on the empty homes premium.

Document

Council Tax empty homes premium: guidance for properties for sale and letting

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Details

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.

Published 7 May 2013