Chapter 2: Other Provision Council tax Section 79: Long-term empty dwellings: England Background
Currently, section 11B of the Local Government Finance Act 1992 (‘the 1992 Act’) provides for local authorities to apply extra council tax charge on properties defined as a long term empty dwelling. Subsection (8) defines long term empty dwellings as properties which are empty and substantially unfurnished for more than two years.
	Section 11B(1C) provides that, from 1 April 2021 the maximum additional charges which may be applied are 100 percent of the standard council tax bill for long term empty dwellings which have remained empty for less than five years, up to 200 percent after five years and up to 300 percent after 10 years. Local authorities have the discretion on whether to apply a premium and at what level to apply the charge below these maximums.