Madam, In reply to Peter Martin's letter of 6th August 2014 'Council Tax on empty properties', the answer lies through the new legislation created by the Local Government Finance Act 2012. According to a statement by the Local Government Minister the changes to council tax rules are to provide further flexibility on the council tax local authorities can charge on empty properties, and other small changes aimed at modernising the system. By treating everyone equally and fairly and removing the special tax breaks for empty homes and second homes, councils have the potential to cut £20 a year off families' council tax bills. These changes hit the 710,000 empty homes and 250,000 second homes. Previously empty properties without furniture were currently exempt for six months in England and then got a 50% discount. Now the council can decide to charge the full payment from the start. Similar changes apply to vacant properties which are undergoing major repairs or alterations. A previous automatic 12-month exemption ended and many councils are now charging the full amount. Once a property has been empty for two years they can now charge a premium of 50% on top of full council tax. Councillors should know where these changes originated from. Kip Waistell, Vowchurch