This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, and sets out proposals the Government has published for reforming these rules in the context of Brexit, and the UK’s departure from the EU single market.
Documents to download
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Council tax : empty properties (363 KB, PDF)
Local authorities in England, Scotland and Wales have considerable discretion over the levels of council tax discount available on unoccupied properties. They may require full council tax payment from the owners of empty second homes, properties undergoing major repair, or properties that are ‘unoccupied and substantially unfurnished’.
There are a small number of mandatory exemptions to this power, and occupants of properties benefiting from these exemptions receive a 50% discount.
Local authorities may also set an ‘empty homes premium’ for properties that have been empty for over a specified period. The terms on which the premium is set vary between England, Scotland and Wales. The premium applies depending on how long the property has been empty, irrespective of the owner.
Documents to download
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Council tax : empty properties (363 KB, PDF)
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