Summary of proposals
1. Long-term empty properties and second homes can have a significant impact on the nature and sustainability of local communities. Their impact varies considerably between areas and the Government considers that there is a strong case for introducing some flexibility over the setting of council tax discounts and exemptions. This would allow decisions on discounts and exemptions to reflect local circumstances in a way that helps to address the associated problems, especially housing. In addition to the direct impact of such flexibility, the Government is also considering whether any additional revenue generated should be allocated to address housing, or wider, problems in areas that opt to reduce or end discounts.
2. In this paper, the Government sets out proposals to give local authorities discretion to:
- Remove or reduce the existing 50% council tax discount for second homes (defined as furnished dwellings which are no-one’s main residence).
- Remove or reduce the existing 50% council tax discount for unfurnished long-term empty homes – and to decide how long a property remains empty before council tax is due.
- Grant additional council tax exemptions or discounts that are not already covered by the current national exemptions, in response to local factors (e.g. flooding) or on a case-by-case basis.
3. The Government invites views on how the additional council tax raised by local authorities which remove or reduce the discounts for second homes and/or long term empty homes should be distributed. Views are also sought on whether the proceeds should be ring-fenced for housing purposes. The paper also proposes that local authorities should bear the full cost of any new exemptions or discounts that they choose to apply in their areas.
4. The proposed changes will require primary legislation and apply to England only.
Sending us your views
5. We invite responses by 15 February 2002. Please let us know if you wish your response to remain confidential. Please e-mail responses to: council.tax@dtlr.gov.uk or send paper responses to:
Barbara Paterson
LGF2, DTLR
Zone 5/H5, Eland House
Bressenden Place
London SW1E 5DU6. Further copies of this consultation paper or a summary leaflet can be obtained via 0870 1226 236 or on the DTLR website at: http://www.local.dtlr.gov.uk.
Summary of questions on which views are invited
Extent of local authority discretion over council tax
Q1. Do you agree that local authorities should be given discretion to reduce or end the council tax discounts for second homes?
Q2. Do you agree that this discretion should also extend to long-term empty homes?
Q3. Should local authorities also have powers to create their own council tax exemptions and discounts, including powers to grant relief on a case by case basis?
Proceeds from reducing or removing council tax discounts locally
Q4. Should individual local authorities be able to retain the additional council tax raised, or should the additional money be spread across all local authorities in England?
Q5. If you believe there should be local retention, should the proceeds be retained for just second homes, or for long-term empty homes as well?
Q6. If so, which of options B-D in paragraph 31 would be the most appropriate means of local retention?
Other issues
Q7. Do you agree that the distinction between unoccupied furnished and unoccupied unfurnished properties is the simplest and fairest approach to defining second homes and long-term empty homes? If not, please suggest an improvement.
Q8. If the proceeds are retained locally, how can we continue to ensure that the additional amount raised by removing or reducing the council tax discount is identified correctly in years to come? (Failure to do so will have implications for grant distribution.)
Q9. Do you agree that local authorities should meet the costs of any additional exemption or discounts that they grant?
Introduction
7. In the Rural White Paper, “Our countryside: the future” (Cm 49090), which was published in November 2000, we said that:
“We propose (subject to consultation) to give local authorities discretion to charge the full council tax on second homes, rather than the 50% discount that they are required to apply at the moment. We propose that this should be discretionary, as pressure on housing varies from one area to another and some authorities may wish to encourage second home owners who can bring a useful input to the local economy. We propose that the extra revenue raised should be retained by the local authorities concerned and we will consult on whether the funds should be earmarked to provide affordable homes in the areas affected.”
8. The impact of second homes in some areas is a good example of how the housing market varies from place to place, and is also an example of how local authorities could potentially use the council tax to respond to local factors. Two other examples include:
- Many properties across the country are left empty for long periods of time. This has a detrimental effect on the immediate neighbourhood and often flies in the face of high local demand for housing. The reasons for properties being left empty for long periods vary – they may be due to a depressed property market or for personal reasons.
- Recent flooding has left some homes unoccupied, but if they remain furnished then the owners may still have to pay council tax for the unoccupied home as well as for any temporary accommodation.
9. At present local authorities in England do not have sufficient flexibility to be able to adjust council tax liability to reflect issues of local concern. They also have no discretion to grant exemptions or reductions in response to individual circumstances that are not covered by the legislation. In most cases this is not necessary because people on low incomes can claim Council Tax Benefit. However, this benefit cannot be claimed for council tax due on second or long-term empty homes. If local authorities are able to increase the tax due on these properties, there should be a corresponding mechanism to allow them to grant exemptions or discounts after taking individual hardship circumstances into account.
Current system
10. When the council tax was conceived, it was intended that bills would relate to the valuation band of the dwelling, but would also take into account the occupancy of the dwelling (something which the domestic rates did not).
11. Therefore, in England, we have a system where the full council tax bill is payable where there are two adult residents in a dwelling. A 25% discount applies where there is one resident and a 50% discount where the dwelling is no-one’s sole or main residence. Some people are disregarded for the purpose of counting the number of residents (students, carers, residents of care homes etc).
12. There are also 23 classes of exempt dwelling covering a range of circumstances such as occupation by students or diplomats; left empty because of a need to move in order to receive or provide care. There is also a general six month exemption for dwellings which become vacant (that is, unoccupied and substantially unfurnished) and up to 12 months if the dwelling also requires major repair works or is undergoing structural alteration. We propose to retain the current classes of nationally prescribed exemptions, which are set out in the Annex.
Problems of second homes and long-term empty homes
13. Second home owners can contribute strongly to certain sectors of rural and seaside communities – buying goods and services where demand may otherwise be weak. However, the prevalence of second homes can have an important impact on the local community. High demand for second homes affects property prices in some areas, driving locals out of the housing market. If properties are not occupied for much of the time this can reduce the demand for local services such as the local bus service, the village shop and pub. In such areas, giving tax discounts to those generally able to afford full council tax is perceived as unfair.
14. There are also concerns about the number of homes that have been empty for long periods. These properties can cause considerable blight to local communities and act as a honey pot for crime and anti-social behaviour. They deny homes to those in housing need, are a drain on local resources (e.g. environmental health, policing) and in large concentrations can create ghost towns. Empty homes also increase pressure for new house building on green fields. Government policy is to encourage owners to bring long-term empty homes into use. One of the ways it can do this is to increase the costs associated with owning an empty home through the council tax.
High Demand Housing Area
An authority has a significant problem with homes that have been empty for long periods of time. Opportunities for new housing development in the area are limited and the council is keen to make the best use of existing housing and to develop brown field sites in order to meet the demand rather than encroach on green field land.
The authority decides to remove the discount for long term empty homes. This removes an incentive for owners to do nothing with their properties. It uses the additional money raised to employ an empty property officer who works with the owners to seek solutions that will enable empty properties to be brought back into housing use. Letting or selling such properties would bring a welcome return for owners whilst ensuring that the council tax would be paid by the tenants or new owners.
Reforming discounts and exemptions
15. To help tackle the problems associated with second and long-term empty homes, the Government proposes to give billing authorities discretion to remove or reduce the council tax discounts in their area for two classes of property:
- Second homes – these would be defined as furnished homes that are no-one’s main residence
- Long-term empty homes – these would be defined as unfurnished homes that are no-one’s sole or main residence, and are not exempt from council tax under any of the categories listed in the Annex.
16. The distinction between furnished and unfurnished properties is necessarily simplistic. It is unlikely that a property being used as a holiday home or weekend home will be left unfurnished. On the other hand, it is quite possible that a property that is no longer occupied for a range of reasons still contains the furniture of its previous occupant. As the current 6-month exemption for unoccupied properties relies on it being unfurnished, there is already an incentive for owners to leave these properties unfurnished. In taking decisions about removing or reducing council tax discounts, local authorities will be able to take account of any incentives they might create to leave properties furnished or unfurnished. Views are invited on whether the distinction proposed is fair and workable, and whether it can be improved.
17. The proposed changes only apply to dwellings that are currently liable for council tax. The proposed changes will not apply where a holiday home or holiday park is currently liable for business rates.
Position in Wales
In Wales, the Local Government Finance Act 1992 allows the National Assembly for Wales to make regulations to allow local authorities discretion on charging owners the full council tax or to allow discounts of 50% or 25%. The Council Tax (prescribed Classes of Dwellings) (Wales) Regulations 1998 (S.I. 1998/105) made under section 12 gives authorities that discretion for two classes of unoccupied furnished dwellings.
The first, Class A, comprises unoccupied and furnished dwellings with a restriction on occupancy by law which prohibits their use for a period of at least 28 consecutive days in any 12 month period. Many of these are chalets or purpose built holiday homes. The second, Class B, comprises dwellings which have no such restriction on occupancy.
The reasoning behind the distinction between Class A and Class B is to enable authorities to distinguish between purpose built holiday homes, such as chalets on parks and other second homes. For example, holiday parks typically have planning restrictions that mean that they are closed for say one month during the winter and the chalets cannot be occupied during this time. Such properties are not normally regarded as part of the housing stock. Other second homes are part of the normal housing stock and would not have this restriction.
Authorities in Wales therefore have the discretion to treat holiday homes on parks differently from second homes. If they choose, they can allow a discount of 25% or 50% for Class A, but no discount for Class B, for example. Any decision that they take to allow a discount or not for a class has to be applied to all dwellings that fall within that class.
Discounts for second homes are taken into account when calculating the tax base and distribution of grant. An authority will not therefore receive any direct financial gain from raising additional taxes from second homeowners, as the extra amount will be deducted from their grant entitlement.
Take-up in Wales has been high, with almost all authorities increasing council tax liability on second homeowners.
18. As the text box (above) shows, local authorities in Wales can distinguish between second homes and purpose built holiday homes, which usually have a planning condition restricting occupancy at certain times of the year. However, in practice Welsh local authorities seldom make this distinction. For this reason, we are not proposing to apply this distinction for England. However, these properties would continue to be exempt during periods where they cannot be occupied due to planning restrictions. The Government’s proposal to give local authorities discretion to apply their own discounts and exemptions would enable them to respond to any local concerns about how council tax applies to purpose built holiday homes.
19. ‘Furnished and unoccupied’ properties also include furnished lets that are waiting for tenants. Although the Government does not propose to create a separate class for such properties either, local authorities may wish to use their greater flexibility to provide local solutions to any concerns.
20. The Government is prepared to reconsider its proposal to make no distinction between second homes proper, purpose built holiday homes with occupancy restrictions and furnished lets waiting for tenants. Reconsideration might be based on evidence that local authorities would consider making distinct decisions on council tax liability for these properties, and that the task of identifying these properties on an ongoing basis would be proportionate to the benefits of doing so.
Coalfield Village
An authority C includes a large rural area with a number of former coalfield villages. There is a need to stimulate the local economy in these villages. A regeneration programme is improving the local countryside and environment in and around these villages which are beginning to become attractive destinations for recreational visitors and tourists. There are still a large number of long term empty homes but few second homes.
The authority decides to remove the discount on long term empty homes but retain it for second homes. It uses the additional revenue to help owners find ways to bring back their empty homes into use – including selling them for use as holiday second homes. It uses part of the revenue to give hardship relief on council tax in particular cases, where, despite their best efforts, an empty home owner is unable to sell or find an income generating use.
21. As the text box (above) shows using two categories of unoccupied homes would enable authorities to allow different discount regimes for different types of unoccupied homes in their area. For example, if second home ownership is not perceived to be a problem, but bringing long-term empty homes back into use is, then the authority could retain the 50% discount for one group but end or reduce it for the other.
22. The current range of nationally prescribed exemptions will continue to apply. We also propose that authorities could continue to apply the 50% discount for long-term empty homes for a period of their choice before the full bill becomes payable. This period could depend on the time taken to sell properties in the local area. This would enable a phased increase in council tax liability. All unfurnished and unoccupied properties are exempt from council tax for 6 months. The authority could then decide that they were entitled to the 50% discount for a further 6 months, but that after this a 100% charge would be due. This would enable local authorities to progressively increase the costs of owning empty homes the longer they remained empty.
Hard Cases
23. The Government is aware that people can find themselves the owner of a second home or an empty property in circumstances beyond their control. For example, they may have to move into temporary accommodation because their main home has been flooded. Or the supply of empty homes on the market might outstrip demand, and properties might be difficult to sell. Whilst exemptions for vacant homes can apply, these are usually time limited – 6 months if left vacant and unfurnished, and up to 12 months if it also requires major repair works to render it habitable. These time limits are generally regarded as acceptable in normal circumstances but can be inadequate to deal with unusual or hard cases. For example, a flooded home will not be exempt if the residents have moved out but left their furniture behind.
24. Giving billing authorities discretion on whether to remove or reduce council tax discounts would leave authorities free to continue applying the discount where there is low demand for housing or they wanted to attract second homes. However, even in areas where it may be desirable to end the discount generally, hard cases may still arise. The answer may therefore be to give local authorities greater freedom over the exemptions or discounts they can grant both for the area as a whole and on a case by case basis.
Low Demand Housing Area
The authority has a significant problem in a particular district where there is little employment and large concentrations of homes that have been empty for long periods of time for which there is little or no demand in the local property market. The council wishes to re-structure the district to make it more attractive for inward investment.
The authority decides to remove the discount for long term empty homes. It uses the additional money raised to fund a programme of compulsory purchase and demolition. Owners of properties that cannot be sold or let will benefit from this programme in the long term. However, the council is aware that some owners may not be able to afford the increase in council tax. Therefore, it uses its discretion to charge nil council tax on hardship grounds on a case by case basis. Alternatively, the authority might grant a specified period of exemption from council tax with charges rising in stages the longer the property is unoccupied.
25. Legislation currently sets out the circumstances in which council tax exemptions and discounts apply. Billing authorities do not have discretion to grant exemptions or discounts in other circumstances. Nor do they have a general power to remit or waive council tax on hardship grounds because council tax benefit is available for people on low incomes. It is argued, therefore, that genuine cases of non-payment on hardship grounds should not arise. However, council tax benefit is only payable in respect of a person’s main residence. Therefore, if a council tax benefit recipient inherits an empty home, they will not get any relief from council tax (other than the 50% discount and any exemption that may apply – see Annex). Problems can also arise in areas where there is little or no prospect of the property being sold or let in the short to medium term.
New powers to develop exemptions and discounts policy
26. We propose that there should continue to be a national framework of council tax discounts, discount disregards and exemptions but authorities will have discretion on discounts for second homes and long-term empty homes, as defined above. Beyond this, authorities should have complete discretion to grant additional discounts and exemptions, including a power to grant relief on a case by case basis.
27. Whilst any exemption or discount required by statute or secondary legislation would continue to be taken into account for tax base/grant equalisation purposes; the costs of any discretionary discount or exemption would be met by local authorities Under options A, B and C in paragraph 31, billing authorities may also be able to fund discretionary discounts or exemptions from the revenue generated by ending the discounts for unoccupied homes.
Consulting on local policies for council tax discounts and exemptions
28. In line with good practice in communicating with local residents about council policies, local authorities should take the views of their communities into account when taking decisions on their policies about council tax discounts and exemptions.
Options for using the additional council tax raised from ending or reducing discounts
29. In 2001/02, we estimate that there were over half a million properties which were no-ones’ main residence (both furnished and unfurnished) receiving the 50% discount. We estimate that over half of these are long-term empty properties. Potentially, over £200 million could be raised nationally by ending the council tax discounts for second homes and long-term empty homes.
30. At present, an authority’s tax-raising ability is taken into account when the amount of government grant is calculated for each authority. An authority with a high proportion of second homes, each receiving a 50% council tax discount, will have a lower tax base to collect, and will receive additional grant to compensate. Without further amendment to the local government finance system in England, any authority which increased their tax base by ending or reducing the discount would no longer receive compensating grant. The amount of additional tax raised would therefore be available for distribution across England. This is how the system currently operates in Wales.
31. Options for using the additional proceeds raised include:
A. National retention by local authorities, shared across England.
B. Billing authorities ending the discount retain the additional proceeds and are free to spend them on housing and/or other local priorities such as bus or tourism services.
C. Billing authorities retain the additional proceeds, which are ring-fenced for housing purposes.
D. Identify and spending the additional revenue on affordable housing through the Housing Corporation’s Approved Development Programme (ADP). The size of the ring-fenced allocation for each authority’s area would be roughly equivalent, over time, with the ADP investment – subject to clear evidence of demand and the existence of suitable bids.
32. It would be possible to retain proceeds locally from ending the discount for second homes, but not for long-term empty homes. However, this would add further complexity to the local government finance system and would also send conflicting messages to council tax payers as to the reasons why they were paying increased council tax. For this reason the Government would prefer to have a single system covering both types of discount, rather than having a different system for each.
National retention by Local Authorities
33. Option A would mean that we would continue to take the additional tax raised into account when distributing grant, as in Wales. This would mean that authorities that removed or reduced discounts for second homes and/or long-term empty homes would not always benefit in full from the additional revenue raised. Conversely, authorities that did not end the discount would not lose out compared to those that did. Nor would authorities be under pressure to end the discount purely on financial grounds. Authorities would base their decision on the effect of the discount on the local property market and whether or not the discount was perceived locally as being fair.
34. There would be no corresponding cut in grant at national level. Local authorities as a whole would therefore share the proceeds of the increased tax base in England. Shire Districts provide most of the services that address the issues caused by second homes and long-term empty homes in two-tier areas. This could be reflected in the grant distribution system. The additional council tax raised could, if authorities wished, lead to additional spend on housing or could be used to reduce tax bills, fund new exemptions and discounts or spend on other local priorities. But these additional resources would not be ring-fenced for housing or other purposes, nor would they be distributed in a way that reflected the location of the problems caused by second homes and long-term empty homes.
35. This approach would produce the least change to the local government finance system and would be the least complex to administer. It would also avoid the need for authorities that end the discounts to continue monitoring whether a dwelling continued to be unoccupied, and why.
Retention by authorities ending or reducing the discount
36. If authorities who reduced or removed the discounts were to retain the proceeds locally, the additional revenue raised would be disregarded for the purpose of grant calculations. This would allow the local area to benefit directly from the increased tax contribution of second and long-term empty homeowners. In addition to any disincentives to own unoccupied property in the area, there will be additional funds available to provide solutions to the problems caused. These could range from the provision of affordable homes to demolition of unwanted homes in areas where there is a housing surplus. Under option B, local authorities could also use the additional council tax to provide services and facilities which are used by second home owners and other holiday makers which they may otherwise have difficulty funding.
Tourist Destination
Rural Authority A is a popular tourist destination with a significant proportion of second homes. New housing development is restricted and high house prices mean that young local people working in lower paid jobs cannot find an affordable home. In some villages the very high proportion of second homes, empty for much of the year, threatens the viability of many services.
The authority decides to remove the discount for second homes. Over time, this decreases the pressure for housing to be used as second homes. The authority uses the additional money raised to provide more affordable homes for local residents and low paid workers in the area and to help maintain local village shops and bus services.
37. For some authorities the potential revenue raised from reducing or removing the discount may be quite substantial. For example, South Lakeland, Berwick upon Tweed, North Norfolk and South Hams could potentially increase their resources by a fifth of their present budget requirement. Some inner city authorities – Birmingham, Liverpool, Kensington and Chelsea, Manchester and Westminster – could potentially benefit by over £4 million annually. This additional revenue may give local authorities a financial incentive to end the discount irrespective of whether second homes or long-term empty homes were a particular problem. Whilst most authorities will take their decisions responsibly (as in the text box above), and may use any revenue raised to alleviate problems caused by second and empty properties, some may feel under pressure to raise extra revenue even in areas where it may add to the problems of local housing.
38. Under options B and C, in areas where there are county and district authorities, we think that that the district authority should retain any additional revenue raised from ending discounts. This is because the district council is responsible for delivery of housing services. However, the district could work in partnership with the county council or with local parishes if it was considered that this would provide the most appropriate local solutions to problems caused by second homes and long term empty homes. (Although under option C this would have to be within the constraints of any conditions placed on use of the proceeds.)
39. Ring-fencing the use of the proceeds from ending discounts (under option C) would provide the strongest link between ending the discount for second homes and using the additional tax for housing purposes. Local authorities could be required, through primary legislation if necessary, to put their additional resources into a separate account to be used for housing purposes. “Housing purposes” could go beyond social housing. For example, it could include spending on new council tax discounts or exemptions to make living in the area cheaper for certain groups of people – say key public sector workers, or could include providing incentives or grants to bring long term empty homes back into use. Authorities with rural areas would be able to use their additional resources for rural schemes where these were a priority but would also be free to use the resources in urban areas if they considered it appropriate to do so. If the proceeds were not ring-fenced they could be spent at the authorities’ discretion and the amount of additional investment in affordable housing in rural areas could be quite limited.
40. A drawback to ring-fencing the additional amount raised is that there is no guarantee that the incidence of second homes and/or long-term empty homes would match the need for additional housing related spend. Even where there is a current need, this may not continue in the longer term. It would also be difficult – other than in the short term – to ensure that the additional resources did not simply displace affordable housing investment from authorities’ main programmes. There is a danger that ring-fencing the resources specifically for housing purposes would produce poor investment decisions in areas where additions to the affordable housing stock are not required.
Using the ADP
41. Option D provides an alternative approach to local ring-fencing of the proceeds from ending the discount for second homes. The ADP is the Government’s main channel for subsidising the delivery of additional social housing for people on low incomes. The Housing Corporation provides a grant to Registered Social Landlords which meets a proportion of the cost (typically around 55%) of a housing development. Investing the additional proceeds of ending the discount through the ADP would have the advantages of ensuring that the resources were used to provide more affordable housing. It would also enable resources to be targeted on areas where there was a clear need. Allocations could be broadly matched to the regions from where the additional resources were raised. It would also be possible to include a guarantee that any authority would, over a period of years, receive resources equivalent to a proportion of, for example, 80% of the amounts raised in its area – subject to clear evidence of demand and the provision of suitable bids. It could also potentially allow more efficient use of the resources. In particular, it would allow a degree of flexibility in authorities where the additional resources needed to fund a scheme for new affordable housing would take several years to accumulate. The ADP can also be used in some contexts where the action needed is not simply provision of additional affordable housing, for example, the acquisition and repair of existing housing.
Investing Proceeds through the Housing Corporation
Two neighbouring rural authorities (A and B) both choose to end the council tax discount on second homes. Authority A does this largely to discourage further growth in second homes. It is not experiencing major problems with the supply of housing for local people although there is some pressure from households moving from Authority B. There is considerable pressure on housing in Authority B, particularly for additional affordable housing. Distributing additional revenue through the Housing Corporation’s Approved Development Programme (ADP) allows the resources to be targeted to those areas with the greatest highest need at the time; in this case Authority B has a much greater housing need and addressing this will have a consequential beneficial impact on Authority A. Authority A could receive resources in the future if its position on the demand for affordable housing changes.
This approach has the added advantages of ensuring that decisions about the use of the resources are linked with the decisions about the wider ADP programme and adhere to general scheme standards and joint commissioning arrangements. It also avoids the difficulties that might arise in individual authorities if the additional revenue is insufficient to fund a viable scheme problem or there are short-term problems in identifying schemes.
42. This approach may not, however, provide a suitable vehicle for using additional proceeds of removing the discount for long-term empty unfurnished homes or for enhancing incentives to bring long-term empty homes back into use. Nor would it enable billing authorities to fund new discounts and exemptions for hard cases. In addition, local authorities would have to bear the high transaction costs associated with bid based project funding.
Annex
The following classes of exempt dwellings are prescribed in legislation:
Class Exemption for: A Empty and substantially unfurnished dwellings where works are required, underway or recently completed (valid for up to 12 months) B Empty dwellings owned by charities C Dwellings left empty and substantially unfurnished (valid for up to 6 months) D Dwellings left empty by prisoners E Dwellings left empty by patients in hospitals and care homes F Dwellings left empty by deceased persons G Dwellings where occupation is prohibited by public law H Empty clergy dwellings I Dwellings left empty by people receiving care J Dwellings left empty by people providing care K Dwellings left empty by students L Repossessed dwellings M Halls of residence N Dwellings occupied only by students or school leavers O Armed forces’ accommodation P Visiting forces’ accommodation Q Dwellings left empty by bankrupts R Empty caravan pitches and boat moorings S Dwellings occupied by minors only T Empty annexes which cannot be let separately U Dwellings occupied only by persons who are severely mentally impaired W Annexes occupied by dependent relatives This Consultation Paper has also been made available in Adobe Acrobat format for downloading.
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Published 20 November 2001
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