This consultation ended 2 September 2016.
The responses to this consultation are currently being reviewed. Details of the outcome will be published here in due course.
We want your views on the proposed treatment of the council tax premiums within the calculation of the tax base.
From 1 April 2017, local authorities will have discretionary powers to add council tax premiums on long-term empty homes and second homes. They will be able to charge up to 100% of the standard rate of council tax.
We are consulting on our proposals for the treatment of council tax premiums in the calculation of the council tax base so that local authorities are able to retain any additional revenue generated to help meet local housing needs.