Part 6 (Council Tax Provisions) of the Local Government Bill came into force on 18 November 2003. It inserted new sections into the Local Government Finance Act 1992, in respect of council tax discounts and council tax demand notices.
The government gave councils powers to enable them to fund improvements in local services, such as more affordable housing, improved transportation and policing, by restricting council tax discounts for second homes. The government has developed the policy with the view that second home owners should make a greater contribution to the local community and tax burden and estimates that an additional £65 million could be raised nationally.
The government has also suggested that limiting discounts on long-term empty properties will provide an incentive to get properties back into use.
Guildford Borough Council Executive Committee decided to:
- Increase the amount to be charged on 'second homes' from 50% to 90%.
- Increase the amount charged on 'Long Term' empty property from 50% to 100%.
The changes took effect from the billing year 1 April 2004.
The Executive decided not to set any 'Locally Defined Discounts'.
Council Tax
Revenue and Payments Services
Guildford Borough Council
Millmead House
Millmead
Guildford
Surrey
GU2 4BB
Tel: 01483 444864
Fax: 01483 444866
Email: ctax@guildford.gov.uk