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Legislation
Local Government Finance Act 2012

Crossheading Council tax

  • Section 9 Council tax reduction schemes: review
  • Section 10 Council tax reduction schemes
  • Section 11 Power to determine further discounts for certain dwellings
  • Section 12 Power to set higher amount for long-term empty dwellings
  • Section 13 Mortgagee in possession to be liable for council tax
  • Section 14 Regulations about powers to require information, offences and penalties
  • Section 15 Calculation of billing authority's council tax base
  • Section 16 Provision of information about council tax
  1. Council tax
  2. Power to determine further discounts for certain dwellings

Section 11 | Power to determine further discounts for certain dwellings

From legislation.gov.uk

(1)In section 11A of the LGFA 1992 (discounts: special provision for England), after subsection (4) insert—

(4A)For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide—

(a)in relation to all dwellings of that class in its area, or

(b)in relation to such description of dwellings of that class as it may specify in the determination,

that the discount under section 11(2)(a) shall not apply or shall be such percentage (which may be 100) as it may so specify.

(4B)Where a class of dwellings is prescribed for the purposes of subsection (4A) by reference to the period of time for which a condition is met, a billing authority may not, under paragraph (b) of that subsection, specify a description of dwellings of that class by reference (wholly or partly) to a shorter such period.

(2)In subsections (1) and (5) of that section, for “or (4)” substitute “ , (4) or (4A) ”.

(3)Regulations may be made for the purposes of the subsection inserted by subsection (1) for a financial year beginning with or after 1 April 2013 (and, if a class of dwelling is prescribed by reference to a period of time for which a condition is met, it does not matter whether the period begins before this section comes into force).

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