Background
From April 2013, the Local Government Finance Act 2012 has allowed local authorities greater discretion over the level of discounts and premiums that could be charged for certain empty homes.
From April 2019, the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 has allowed local authorities to charge higher council tax premiums on homes that have been empty and unfurnished for more than 2 years.
The Levelling-up and Regeneration Act 2023 allows local authorities discretion to amend the definition of long-term empty homes to dwellings unoccupied and substantially unfurnished for a continuous period of at least one year from 1 April 2024. The Act also allows local authorities to charge a council tax premium of up to 100% for second homes from 1 April 2025.