Urban Regeneration and Housing Act 2015
Vacant site levy
15. (1) Subject to subsection (2), there shall be charged and levied for each year beginning with 2018 in respect of each vacant site in relation to which a market value has been determined in accordance with section 12 and that stands entered on the register a levy to be known as vacant site levy.
(2) Vacant site levy shall not be payable in respect of any land in respect of which the derelict sites levy within the meaning of the Derelict Sites Act 1990 is payable in accordance with that Act.
(3) Vacant site levy shall be payable in arrears each year beginning in 2019 by the owner of a vacant site that stands entered on the register on 1 January of that year to the planning authority in whose functional area the vacant site is located.
(4) Vacant site levy shall be payable on a demand being made by a planning authority in that behalf and if it is not paid within 2 months after the day on which it becomes payable it shall be recoverable as a simple contract debt in any court of competent jurisdiction.
(5) A planning authority may provide for the payment of vacant site levy by instalments.