The letter states:
In particular
authorities sought clarification on the flexibility to vary the level of
discount over time (for example, allowing a discount to be applied for a period
[of] a few months to benefit short-term empty homes, rather than removing it
completely). Ministers have carefully considered these representations. In
keeping with the spirit of the proposed reforms, the Government intends to
allow councils complete discretion over the level of council tax discount and
the time-period for which it may apply to an empty home.
This would seem to allow for example a one week 100%
discount to avoid billing trivial amounts, It is less clear whether different
levels of discount could be applied for different time-periods on a sliding
scale, e.g. from 100% to 50% to 0% (the letter refers to "the
time-period" in the singular). Read
more on the Empty Homes Network website.
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