Chapter 2: Other Provision Council tax Section 79: Long-term empty dwellings: England Effect
The section changes the definition of "long- term empty dwelling" to reduce the minimum period for which a property must be empty in order to fall within the definition from two years to one.
	Subsection (1)(a) provides that billing authorities must have regard to any guidance issued by the Secretary of State when applying the council tax charge on long term empty dwellings.
	Subsection (1)(b) amends the duration in the definition of long-term empty dwelling in section 11B (8) from two years to one, allowing local authorities to charge the 100 percent premium a year earlier.
	Subsection (2) provides that the amended definition of "long-term empty dwelling" has effect for financial years beginning on or after 1 April 2024. It also provides that it does not matter whether the amended period of 1 year mentioned in section 11B(8) of the 1992 Act begins before section 75 comes into force.