Chapter 2: Other Provision Council tax New section 11C: Higher amount for dwellings occupied periodically: England
Subsections (1) and (2) have the effect of providing billing authorities in England with the discretion to increase the council tax payable on a dwelling where there is no resident, and which is substantially furnished (often referred to as a "second home"). The new section enables billing authorities to charge up to 100 percent extra of the standard council tax bill that would be payable if the property were occupied by two adults and no discounts were applicable.
	Subsection 2(3) requires that, on the first occasion that a billing authority decides to apply a charge, it must make its determination to apply the charge at least one year before the beginning of the financial year in which the charge will be applied.
	Subsection 2(4) provides that billing authorities must have regard to any guidance issued by the Secretary of State when applying the council tax charge on second homes.
	Subsection 2(5) disapplies the discount available under section 11A(3), (4) or (4A) of the 1992 Act (a discount on the amount of council tax payable in respect of dwellings in which there are no residents) when a billing authority makes a determination under the new section 11C.
	Subsection (6) provides that a determination can be varied or revoked, but only before the start of the financial year in which it will apply.
	Subsections (7) and (8) stipulate that where a determination is made, the billing authority must publish a notice in at least one newspaper circulating in its area. The notice must be published within 21 days of the date of the determination.