Statement by the Delegation of Ukraine on how to improve the effectiveness of the Vienna Document
In Part 3 of the Local Government Finance Act 1988 (non-domestic rating), in section 64 (hereditaments), after subsection (3) insert—
The amendments made by subsection (1) have effect for financial years beginning on or after 1 April 2010.
Section 11B of LGFA 1992 (higher amount for long-term empty dwellings: England) is amended as follows.
In subsection (1)(b) (maximum percentage by which council tax may be increased)—
after “that day” insert “ (“the relevant day”) ”, and
for “50” substitute “ the relevant maximum ”.
After subsection (1) insert—
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).
In this section “LGFA 1992” means the Local Government Finance Act 1992.
This Act extends to England and Wales.
In this Act “financial year” means a period of 12 months beginning with 1 April.
This Act may be cited as the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018.