Briefing on the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Bill

The Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Bill 2017–19 had its first reading on 28 March 2018 and its second reading on 23 April 2018. This is a government bill which implements the following two policy commitments made in the Autumn Budget 2017:

  • reversing the effects of the ‘staircase tax’
  • increasing the maximum ‘empty homes premium’.

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