There are certain categories of property which may be exempt from Council Tax depending on the reason for it being unoccupied.
Unoccupied and Unfurnished Properties
There is no exemption for unoccupied/unfurnished properties or unoccupied/unfurnished properties undergoing major works, repair or structural alterations. A 0% discount is applicable on these premises.
Long Term Empty Property Premium
If your property is left empty for two years or more, you will have to pay a 100% long term empty property premium which means that such properties will be subject to a 200% council tax charge. (the two year period starts from when the property first becomes empty and not from when there is a change of ownership. For example, if you purchase the property that has already been empty for 6 months, you will be liable for the premium after a further 18 months).
From 01 April 2019, the following increases to Long Term Empty Premiums will be applied:
• increase the premium payable on long term empty properties (empty for longer than two years) from 50% to 100% with effect from 1 April 2019
• increase the premium payable on long term empty properties (empty for longer than five years) from 100% to 200% with effect from 1 April 2020
• increase the premium payable on long term empty properties (empty for longer than ten years) from 200% to 300% with effect from 1 April, 2021
Unoccupied and Furnished Properties
The 10% discount previously awarded on properties that are empty but have been left furnished, has been remvoed with effect from 1 April 2019.
Important: it is a criminal offence, under the Fraud Act, to provide a false statement or representation in relation to claiming an exemption for which you could be prosecuted. If you are awarded an exemption you must tell the council tax team of any change of circumstances which affects your entitlement within 21 days of the change occurring. If you fail to do so you may be required to pay a penalty. You can tell us about any change by email or by post at:
Council tax section,
St Nicholas Way,