The High Income Child Benefit Charge
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of £50,000.
Documents to download
-
Council tax : empty properties (370 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
-
Council tax : empty properties (370 KB , PDF)
Related posts
-
-
VAT on sunscreen products
A Westminster Hall debate on ‘VAT on sunscreen products’ has been scheduled for Thursday 9 February 2023 at 3pm. The debate has been initiated by Amy Callaghan MP.
-
Local Government Finance Settlement 2023/24
This Settlement allocates £59.5 billion of spending power to local authorities in England. It will be debated in the House of Commons on 8 February 2023.
