Empty and unfurnished property exemptions
If your property becomes unoccupied and substantially unfurnished, a 100% discount may be applicable from the date the property became unoccupied and unfurnished, for a period of up to one month. After this period, a 100% charge will be applied to empty properties.
Long-term empty property premium
An additional charge (premium) will be applied to properties that have been and unfurnished for two years or more, as follows:
|Up to 1 month||0%||A discount is applied for one month|
|Up to 2 years||100%||Full charge due|
|2 years or more||200%||A 100% premium is applied to long-term empty properties|
|5 years or more||300%||A 200% premium will be applied from 1 April 2020|
|10 years or more||400%||A 300% premium will be applied from 1 April 2021|
- Certain categories of property are exempt from the premium, including annexes and properties owned by the armed forces. New owners may also be exempt from the premium, for up to two years, when an empty property is purchased with the intention of bringing it back into use.
- Liability for payment of council tax on unoccupied properties falls to the owner of the property, or to someone who holds a lease of six months or more.
- Periods of occupation of less than six weeks are excluded when determining the overall period a dwelling is unoccupied and substantially unfurnished.
Properties undergoing or requiring major repairs or alterations
If your property becomes unoccupied and substantially unfurnished and requires or is undergoing major repair or structural alteration, a 25% discount may be applicable for a period of up to 12 months.