Empty property discounts
These are the terms for property occupancy:
- Empty - A property that is not anyone's main home and is unfurnished.
- Unoccupied - A furnished property that is not anyone's main home.
- Occupied - A property that is lived in as someone's main home.
Empty properties are subject to the full Council Tax charge except in the following circumstances:
Class C Discount (applies for three months after the property becomes empty)
If a property is empty and unfurnished, the liable person for Council Tax can apply for a Class C discount. This discount attracts a 75% reduction for the first three months that a property is empty. If the property remains empty after three months no further discount will apply and the liable person becomes responsible for the full charge.
Prior to 1 April 2015 the discount period was six months.
Class D Discount
An empty property which requires, or is undergoing major repairs to make it habitable, or is being structurally altered, may qualify for 25% discount for the first 12 months that the property is empty. After the 12 months has expired there will be no further discount and the liable person will be responsible for the full charge.
Empty property premium
From 1 April 2015, if a property is empty and unfurnished and has been empty for two years or more, it will attract an empty property premium of 50% of the Council Tax charge. The Council Tax bill will be 150% of the relevant charge.