Unoccupied property

Second Homes

For Council Tax purposes a property is a second home if it is not occupied as a main residence and it is substantially furnished. Second homes are usually charged full council tax.

If you have a second home because you have had to move elsewhere as a condition of your employment you may be entitled to a 50% second home discount

Vacant Property (empty and unfurnished)

Different rates of Council Tax will apply depending on how long the property has been continuously vacant. Please note that the period below relate to the amount of time that the property has been vacant and are not affected by a change of ownership or liable party.

  • For up to 1 month             -                0% charge
  • For 2-6 months                 -             50% charge
  • For 6 months to 2 years   -             100% (full) charge

 

Uninhabitable Property

Property which is undergoing or requires major repair and/or structural alteration in order to render it habitable can claim a discount for 50% for up to 12 months. 

Property which is Exempt for Council Tax when Unoccupied

  • the person who last lived there is now in a hospital, nursing home or residential care
  • the property is left empty by people receiving care elsewhere
  • the liable person left in  order to provide personal care elsewhere
  • the liable person is now in prison
  • the liable person is deceased (for 6 months from the date of death or granting of probate)
  • the property has been repossessed
  • the property is unoccupied awaiting religious occupation
  • where occupation of the property is prohibited by law
  • an unoccupied pitch or mooring
  • the property is an annex i.e. granny flat
  • the property is the responsibility of a charity and was last used for charitable purposes (up to 6 months)
  • To apply for any of these please contact us or follow the links to our online forms.

Please note that under schedule 3 of the Local Government Finance Act 1992, a penalty of £70.00 may be added to your council tax account if you

  • knowingly supply information which is inaccurate
  • fail to advise within 21 days that you should no longer be entitled to a discount