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This consultation ended 17 November 2021.

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

Details of outcome

Summary of responses , file type: PDF, file size: 797 KB

797 KB
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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.