This consultation ended 17 November 2021.
Details of outcome
Summary of responses , file type: PDF, file size: 797 KB
PDF
797 KB
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Original consultation
We want your views on possible changes to local taxes. To help local authorities manage the impact of second homes on self-catered accommodation.
Consultation description
We are consulting on the discretionary powers which allow local authorities to levy a higher rate of council tax on:
- second homes
- long-term empty properties.
We are also asking for views and evidence on the criteria used to define a property as self-catering accommodation for local tax purposes.