There is no discount available for properties that are unoccupied and unfurnished. Council Tax will be charged at the full rate. If a property remains unoccupied and unfurnished for one year, a premium will be charged as follows:
- If the property is unoccupied and unfurnished after one year, (two years before 1 April 2024) 200% Council Tax will be charged
- If the property is unoccupied and unfurnished after five years, 300% Council Tax will be charged
- If the property is unoccupied and unfurnished after ten years, 400% Council Tax will be charged
Second homes and furnished rental properties
There is no discount available for second homes. You will need to pay the full Council Tax charge for any second home.
Exemptions
These exemptions apply whether the properties are furnished or unfurnished:
- A property has been left empty where the Council Tax payer has died and they were the only owner or tenant (exempt until grant of probate or letters of administration have been made and then for up to six months after probate or letters of administration then a 50% charge thereafter). Apply for exemption.
Other exemptions
- Owned by a charity and when last occupied used for the purposes of the charity (exempt for up to six months, 50% charge thereafter)
- Empty due to a person being in prison or being detained elsewhere
- Left empty by a patient living permanently in a hospital or a care home
- Occupation prohibited by law
- Property held for a minister of religion for ‘work purposes’
- Person living elsewhere to receive care (care must be necessary due to old age, disablement or illness including alcohol or drug dependency)
- Person living permanently elsewhere to provide personal care
- Property left empty by a student studying elsewhere (must have been a student since leaving the property or became a student with six weeks of leaving)
- Repossessed properties
- Property left empty by a bankrupt person
- Empty annexes which may not be let separately from another property without a breach of planning control
If you think you qualify for one of the exemptions listed, please contact us.