Properties that can be lived in
There is no discount for empty, unfurnished or unoccupied properties, second homes, properties undergoing structural alterations or properties that are uninhabitable.
Full Council Tax is payable on empty properties.
If your property remains unoccupied and unfurnished for two years, an empty premium of 50% will be added to your Council Tax bill until 1 April 2019.
From 1 April 2019, unoccupied and substantially unfurnished properties, which have been empty for more than 2 years, the premium will be 100%.
From 1 April 2020, for properties empty less than 5 years, a premium of 100% and where the property has been empty in excess of 5 years the premium will be 200%.
From 1 April 2021, for properties empty less than 5 years, a premium of 100% and where the property has been empty in excess of 5 years, but less than 10 years, the premium will be 200%. For properties empty for more than 10 years the premium can be 300%.
Page last updated: 24 March 2021