§ Ms LawrenceTo ask the Secretary of State for Wales when he will announce the outcome of the consultation on second home council tax discounts in Wales. [21502]
§ Mr. Win GriffithsMy right hon. Friend proposes to make regulations to widen the scope of Welsh local authorities' discretion to charge up to the full council tax on second homes. The regulations will have effect in relation to council taxes for 1 April 1988 onwards.
For a dwelling to fall within one of the new prescribed classes it will not be necessary for it to have previously been a sole or main residence. Nor will it be necessary for the dwelling to have been unused as a sole or main residence for the immediately preceding six months.
We propose to prescribe two classes in the regulations. One class will relate to dwellings with a restriction on occupancy by law which prohibits their use for a period of at least 28 days in any 12-month period. The other class will relate to dwellings which have no such restriction on occupancy.
These changes will allow local authorities the discretion to charge owners of dwellings in both classes up to the full council tax, or to decide on different treatment for homes which have the occupancy restriction and those which have no such restriction.