s 2 Higher amount for long-term empty dwellings
(1) Section 11B of LGFA 1992 (higher amount for long-term empty dwellings: England) is amended as follows. (2) In subsection (1)(b) (maximum percentage by which council tax may be increased)— (a) after “that day” insert “ (“ the relevant day ”) ” , and (b) for “50” substitute “ the relevant maximum ” . (3) After subsection (1) insert— (1A) For the financial year beginning on 1 April 2019 the “relevant maximum” is 100. (1B) For the financial year beginning on 1 April 2020 the “relevant maximum” is— (a) in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is less than 5 years, 100; (b) in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is at least 5 years, 200. (1C) For financial years beginning on or after 1 April 2021 the “relevant maximum” is— (a) in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is less than 5 years, 100; (b) in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is at least 5 years but less than 10 years, 200; (c) in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is at least 10 years, 300. (4) The amendments made by subsections (1) to (3) have effect for financial years beginning on or after 1 April 2019 (and it does not matter whether the period mentioned in section 11B(8) of LGFA 1992 begins before this section comes into force). (5) In this section “ LGFA 1992 ” means the Local Government Finance Act 1992.