Section 11(2) of the Local Government Finance Act 1992 (c. 14, “the Act”) makes provision for council tax discounts of 50% in relation to empty homes. Section 11A of the Act provides for the discounts on empty homes to be reduced in relation to classes of dwellings prescribed by the Secretary of State. Section 11B of the Act was inserted by the Local Government Finance Act 2012 (c. 17) and amended by the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 (c. 25) and the Levelling-up and Regeneration Act 2023 (c. 55). Section 11B makes provision for billing authorities to charge a discretionary premium in relation to dwellings empty for at least one year (commonly known as an “empty homes premium”), subject to classes of exceptions prescribed by the Secretary of State. Section 11C of the Act (inserted by the Levelling-up and Regeneration Act 2023) provides for billing authorities to charge a discretionary premium on dwellings occupied periodically (commonly known as a “second homes premium”), subject to such classes of exceptions as may be prescribed by the Secretary of State under section 11D.