Posted 07.05.13
From 1 April 2013, billing authorities may charge a premium on a class of property that has been unoccupied and unfurnished for 2 years or more. The premium can be up to 50% of the Council Tax on the property.
Department for Communities and Local Government has now published Council Tax empty homes premium: guidance for properties for sale and letting.
This guidance has been issued to help authorities in the decision making process for administering the empty homes premium.
It can be accessed via this link.