The Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012
Section 11(2) of the Local Government Finance Act 1992 (“The Act”) makes provision for empty homes discounts of 50%. Section 11A of the Act makes special provision for England in relation to the empty homes discounts, providing for the discounts to be reduced in relation to certain classes of dwelling prescribed by the Secretary of State. Section 11B of the Act (inserted by the Local Government Finance Act 2012) makes provision for an empty homes premium to be charged in relation to such classes of long term empty dwelling as billing authorities choose, subject to exceptions prescribed by the Secretary of State.