Finance (Local Property Tax) (Amendment) Bill 2013

Public bill · Government · Presented

Would exempt certain properties from local property tax, including charity accommodation used for recreational activities, homes bought or substantially adapted for permanently incapacitated people, and homes with serious pyrite damage. It would reduce the taxable value of homes adapted for disabled people with local-authority grants, treat local-authority and approved-housing properties as low-value until 2016, and require sellers to disclose property valuations to buyers. It would also improve tax administration and appeals, allow deferrals after bereavement, during insolvency or following severe unexpected financial hardship, and strengthen collection of unpaid tax.

Formal long title

Bill entitled an Act to amend the Finance (Local Property Tax) Act 2012 and to provide for related matters

Last updated 18 April 2018