Introduction: background, long term empty properties and discretionary discounts; the research study objectives -- Quantitative analysis: the stock of long term empty homes; summary -- Evidence from earlier research: other research reviewed; research findings; summary -- Survey of local authorities: the local authority survey; survey findings; reasons put forward for owners leaving properties empty; types of property which are long term empty; the decision to remove or retain the discount; activities to tackle empty homes; perceived impact of removing the discount; summary -- Conclusions: terms in long term empty properties; characteristics of long term empty properties; reasons for local authority decisions on discounts; use of analysis by authorities; research aims C and D; further research -- Appendix 1: questionnaire

Report looks at the effect that discretionary application of the 50% discount on council tax for empty homes is having on bringing said properties back into use, with the authors commenting that there is no firm relationship between discretionary application and whether or not homes are being used. Regardless of this, it is found that local authorities enjoy having the ability to use discretionary application, as it allows them to better respond to unique circumstances in the local residential property market. The work of consultant authors, this publication should not be read as representative of the views of the Department for Communities and Local Government or government policy.