Second homescouncil tax--second homes – In England and Wales, local authorities can reduce the discount offered on furnished second homes to below 50% or to offer no discount at all. In Scotland, authorities can reduce the discount offered on furnished second homes from 50% to just 10%.

Empty properties – Properties in England and Wales that have been unoccupied and substantially unfurnished for more than two years may not qualify for a discount and the council tax may be increased by up to 50% (or quadrupled in Wales). Properties in Scotland that have been unoccupied and unfurnished for more than one year may not qualify for a discount and the council tax may be doubled.