Devolution Council Tax
The Act introduces a discretionary council tax premium on second homes and changes the qualifying period for use of the long-term empty homes premium. Local authorities may levy a premium of up to an additional 100% on council tax bills for second homes and for empty homes after one year (as opposed to two years which is the current requirement). Neither of these are mandatory requirements. The Act provides a power to vary the maximum percentage for the second homes premium. The Government consulted on exemptions to this policy during passage of the Act.