139 Amount of tax payable for certain types of dwelling
Housing (Wales) Act 2014 (2014 anaw 7) | Legislation

Part 7 Council Tax for Certain Types of Dwelling

139  Amount of tax payable for certain types of dwelling

(1)     The Local Government Finance Act 1992 is amended as follows.

(2)     After section 12 (discounts: special provision for Wales), insert—

“12A Higher amount for long-term empty dwellings: Wales

(1)     For any financial year, a billing authority in Wales may by determination provide in relation to its area that if on any day a dwelling is a long-term empty dwelling—

(a)     the discount under section 11(2)(a) does not apply, and

(b)     the amount of council tax payable in respect of that dwelling and that day is increased by such percentage of not more than 100 as it may specify in the determination.

(2)     A billing authority may specify different percentages for different dwellings based on the length of time for which they have been long-term empty dwellings.

(3)     In exercising its functions under this section a billing authority must have regard to any guidance issued by the Welsh Ministers.

(4)     The Welsh Ministers may, by regulations, prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under this section.

(5)

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