CONSULT.Outcome publishedConsultation · gov.uk
Technical reforms of Council Tax
Consultation about Council Tax liabilities of people who own second homes and empty properties, and other technical changes to Council Tax.
Last fetched 03 May 2026 · gov.uk
Detail
This consultation paper discusses options in relation to the Council Tax liabilities of second home owners, and of the owners of empty properties, in England, including proposals which would require primary legislation.
It also covers potential reforms of several details of the Council Tax system including modernising arrangements for:
- payment of Council Tax by instalments
- delivering the information to be supplied with demand notices
- the treatment of annexes to dwellings
It also covers some broadly administrative matters.
Documents
Technical reforms of Council Tax: consultationapplication/pdfLocal Government Finance Bill: technical reforms to Council Tax - impact assessmentapplication/pdfLocal Government Finance Bill: summary impact assessmentapplication/pdfTechnical reforms of Council Tax consultation: summary of responsesapplication/pdf