Hyperlawhypertext legal database Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 current to 2019-05-07

UKPGA-2018-25 Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 UK

Current to 2019-05-07

Contents
preamble

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Non-domestic rating in England

s. 1 — Hereditaments occupied or owned by the same person
s. 1(1)

In Part 3 of the Local Government Finance Act 1988 (non-domestic rating), in section 64 (hereditaments), after subsection (3) insert—

s. 1(2)

The amendments made by subsection (1) have effect for financial years beginning on or after 1 April 2010.

Council tax in England

s. 2 — Higher amount for long-term empty dwellings
s. 2(1)

Section 11B of LGFA 1992 (higher amount for long-term empty dwellings: England) is amended as follows.

s. 2(2)

In subsection (1)(b) (maximum percentage by which council tax may be increased)—

s. 2(2)(a)

after “that day” insert “ (“the relevant day”) ”, and

s. 2(2)(b)

for “50” substitute “ the relevant maximum ”.

s. 2(3)

After subsection (1) insert—

s. 2(4)

The amendments made by subsections (1) to (3) have effect for financial years beginning on or after 1 April 2019 (and it does not matter whether the period mentioned in section 11B(8) of LGFA 1992 begins before this section comes into force).

s. 2(5)

In this section “LGFA 1992” means the Local Government Finance Act 1992.

General provisions

s. 3 — Extent, interpretation and short title
s. 3(1)

This Act extends to England and Wales.

s. 3(2)

In this Act “financial year” means a period of 12 months beginning with 1 April.

s. 3(3)

This Act may be cited as the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018.