This consultation paper discusses options in relation to
the council tax liabilities of second home owners, and of the
owners of empty properties, in England, including proposals which
would require primary legislation.
It also covers potential reforms of several details of the
council tax system including modernising arrangements for payment
of council tax by instalments, for delivering the information to be
supplied with demand notices, and the treatment of annexes to
dwellings; and some broadly administrative matters.
The full consultation can be found HERE.
Download - The
ARLA & NAEA Response