Document: Section 11 Council Tax Policy for Second Homes, Long Term Empty Properties and determining discounts for certain dwellings

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Summary

The Local Government Finance Bill 2012 and the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 amend the Local Government Finance Act 1992 allowing local discretion over the implementation of certain discounts and charges applied within the Council Tax regime.   The changes in legislation require the Council to determine the levels of discounts in respect of second homes, dwellings which are unoccupied and substantially unfurnished and dwellings which are unoccupied, substantially unfurnished and in need of repair.  Section 11 Policy

Details

Status: Draft

File Type: .pdf

File Size: 203kb

Approved On: 20/02/2019

Version: V3

Download link: https://www.iow.gov.uk/documents/download/council-tax-policy-for-second-homes-long-term-empty-properties-and-determining-discounts-for-certain-dwellings