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Detail of outcome
In October 2011 the government published a consultation paper on options in relation to the Council Tax liabilities of second home owners, and of the owners of empty properties, in England.
This report provides a summary of the 399 responses received in response to the consultation.
Original consultation
Summary
Consultation about Council Tax liabilities of people who own second homes and empty properties, and other technical changes to Council Tax.
This consultation ran from to
Consultation description
This consultation paper discusses options in relation to the Council Tax liabilities of second home owners, and of the owners of empty properties, in England, including proposals which would require primary legislation.
It also covers potential reforms of several details of the Council Tax system including modernising arrangements for:
payment of Council Tax by instalments
delivering the information to be supplied with demand notices
the treatment of annexes to dwellings
It also covers some broadly administrative matters.
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This file may not be suitable for users of assistive technology.
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This file may not be suitable for users of assistive technology.
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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email alternativeformats@communities.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.