Council tax premium

Council tax premium

In a move aimed at discouraging empty properties and holiday home ownership the government has announced that it is introducing legislation to allow local authorities to charge a 100% premium on dwellings that have been empty for more than 12 months and on holiday homes. The aim of the legislation is to reduce the number of long term empty properties which the government says are are shutting local families and young people out of the housing market and denying them the opportunity to rent or buy in their own community.  The changes will come into effect from 1 April this year.

The legislation will include exemptions for holiday lets where occupation is restricted by planning conditions, properties undergoing major refurbishment, residential annexes, inherited properties going through probate and properties that are actively being marketed for sale or for let. In addition, local authorities will be able to continue to apply discretionary discounts when they consider it appropriate to do so.

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