Question to the Department for Levelling Up, Housing & Communities:
To ask the Secretary of State for Housing, Communities and Local Government, if he will make an assessment of the potential merits of introducing an exemption from council tax for unoccupied listed buildings to reflect the application of business rates to listed buildings.
The Government is committed to the protection of the historic environment and has put in place a strong legislative and planning policy framework to achieve this. The Government also supports the maintenance of listed properties through “Our Heritage” funding, further information about which is available at: https://www.hlf.org.uk/looking-funding/our-grant-programmes/our-heritage. Although there are no plans to introduce a council tax exemption for unoccupied listed buildings, local authorities do have powers to provide discretionary council tax discounts where they consider such action appropriate.