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.
How to respond
Submit your comments by 17 November 2021, in any of the following ways:
Download the response form.
Complete and return to:
Local Government Finance Reform Division