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
If a property is empty and unfurnished, the “owner” can apply for a Class C discount. This is 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 owner becomes responsible for the full charge. If the property remains empty after 2 years then it will be subject to an Empty Council Tax Premium.
For the purposes of council Tax liability, an “owner” includes a person with a “material interest” in the dwelling which means a freehold interest or a leasehold interest granted for a term of six months or more. For example, a tenant who has a shorthold tenancy for a period of six months or more is treated as the “owner” of the dwelling for Council Tax purposes.
This means that if a landlord subsequently becomes liable for Council Tax in relation to a dwelling after the end of their tenants shorthold tenancy that had been granted for a period of six months or more, it is possible that the tenant may already have vacated before the end of their tenancy and claimed all or part of the class C discount.
Class D Discount
An empty property which requires, or is undergoing major repairs to make it liveable, 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 owner will be responsible for the full charge.
Empty property premium
From 1 April 2019, if a property is empty and unfurnished and has been empty for two years or more, it will attract an empty property premium of 100% of the Council Tax charge. The Council Tax bill will be 200% of the relevant charge. Future changes are listed in the table:
| Effective From | Proposed Amount | Details | |
|---|---|---|---|
| April 2020 | 01 April 2020 | 200% | Empty Less than 5 years |
| April 2020 | 01 April 2020 | 300% | Empty 5 years or more |
| April 2021 | 01 April 2021 | 200% | Empty for less than 5 years |
| April 2021 | 01 April 2021 | 300% | Empty Between 5 and 10 years |
| April 2021 | 01 April 2021 | 400% | Empty 10 years or more |
Second Home Discount
There is no discount for second homes.
However, if you live away from your home as a condition of your employment (for example, armed forces personnel being posted away from home, either here or abroad) then you may qualify for 50% discount.