Local Government Act 2003 - sections 74 to 76 - power to vary discounts
January 12, 2011
This links to the part of the 2003 Act that gives local authorities the power to vary discounts on classes of dwellings determined by the Secretary of State - to a minumum of 10% on dwellings for classes of dwellings defined by their "physical characteristics" and to a minimum of nil for classes of dwellings that are unoccupied.
These are the basic powers used to set the discounts for second homes and unfurnished empties.
There is also a power (s.76) to reduce the tax for individual people or classes of people, including to reduce it to zero.
