New rules on Council Tax and empty properties from April 2013
There are changes to the amount of Council Tax to be charged for empty properties from April. These follow a change in the law which means that the amount of Council Tax to be paid can be varied.
Previously, exemption periods have been granted so that Council Tax is not payable for a period of time before a full charge is raised.
The changes mean that when a property becomes empty a full Council Tax charge will be payable by the owner after two weeks or earlier if the property becomes occupied.
Also, a full Council Tax charge will be payable immediately for empty properties undergoing repairs.
Other new empty property rules include a surcharge of 50% which will be added to the bill where a property has been empty for two years or more. This will mean that Council Tax will be charged at a rate of 150%.
A further change is that the 10% discount currently awarded to the owners of empty furnished properties will no longer apply.
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发表于 2013-6-26 19:44:54
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