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<p>The Levelling Up and Regeneration Bill is currently in its Committee stage in the
House of Commons and contains a discretionary power for councils to apply a council
tax premium of up to 100% on second homes. Subject to the conclusion of the passage
of this bill, it will be for councils to decide whether to introduce a premium and,
if so, when it should come into effect. In order to provide taxpayers with fair warning
of increased liability, any determination to introduce a premium should be made at
least one year prior to it coming into effect.</p>
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