Simple terms explainer: 

Councils can vary the amount of Council Tax charged on certain unoccupied dwellings, including second homes and long-term empty properties. This allows councils to apply a Council Tax premium where permitted by legislation, taking account of local housing pressures and community needs. Councils are responsible for identifying eligible properties, applying any exemptions or reductions required by law, issuing revised Council Tax bills, and ensuring decisions are implemented fairly and transparently.