Technical reforms of Council Tax

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.