75 Second and empty homes

75  Second and empty homes

(1)     After section 11 of the Local Government Finance Act 1992 there is inserted—

“11A Discounts: special provision for England

(1)     The Secretary of State may for any financial year by regulations prescribe one or more classes of dwelling in England for the purposes of subsection (3) or (4) below.

(2)     A class of dwellings may be prescribed under subsection (1) above by reference to such factors as the Secretary of State sees fit and may, in particular, be prescribed by reference to—

(a)     the physical characteristics of dwellings, or

(b)     the fact that dwellings are unoccupied.

(3)     For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination, that the discount under section 11(2)(a) shall be such lesser percentage of at least 10 as it may so specify.

(4)     For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by

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