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This consultation ended 17 November 2021.

Consultation period:
25 August 2021 to 17 November 2021
Last updated:

Reviewing responses

The responses to this consultation are currently being reviewed. Details of the outcome will be published here in due course.

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.