Part 2Local democracy and devolution
Chapter 2Other provision
Council tax
I179Long-term empty dwellings: England
1
In section 11B of the Local Government Finance Act 1992 (higher amount for long-term empty dwellings: England)—
a
after subsection (1C) insert—
1D
In exercising its functions under this section a billing authority must have regard to any guidance issued by the Secretary of State.
b
in subsection (8), for “2 years” substitute “1 year”
.
2
The amendments made by subsection (1) have effect for financial years beginning on or after 1 April 2024 (and, in relation to the amendment made by subsection (1)(b), it does not matter whether the period mentioned in section 11B(8) of the Local Government Finance Act 1992 begins before this section comes into force).