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Section 2: Higher amount for long-term empty dwellings

Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 · 2018 c. 25View on legislation.gov.uk

Section 11B of LGFA 1992 (higher amount for long-term empty dwellings: England) is amended as follows.

In subsection (1)(b) (maximum percentage by which council tax may be increased)—

after "that day" insert , and" ("the relevant day") "
for "50" substitute ." the relevant maximum "

After subsection (1) insert—

The amendments made by subsections (1) to (3) have effect for financial years beginning on or after 1 April 2019 (and it does not matter whether the period mentioned in section 11B(8) of LGFA 1992 begins before this section comes into force).

In this section "LGFA 1992" means the Local Government Finance Act 1992.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.