Council Tax for second and empty homes, and non-domestic rates thresholds: consultation

This joint public consultation with COSLA seeks views on giving local authorities the power to increase council tax on second homes and empty homes, as well as considering whether the current non-domestic rates thresholds for self-catering accommodation remain appropriate.


An errata was published on 22nd May 2023 as a result of changes on PDF pages 17 and 18: amending 2 instances of a misquoted email address (from to The HTML and PDF have been updated to reflect these changes.



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