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Changes to Council Tax discounts and exemptions

Unoccupied, unfurnished, empty or major repair work

The following discounts have ended:

  • Property is unoccupied and unfurnished and requires or is undergoing major repair work or being structurally altered (previously 25%)

  • Property is empty and unfurnished (previously 10%)

The full Council Tax is now payable on properties that fall into these categories.


Premium charge

The Government has also introduced legislation that allows a 50% increase in the Council Tax charge (premium) for certain properties that remain unoccupied and unfurnished for a period over 2 years.

The 2 year period will include any period where the empty property discount has been awarded.

More information from the Valuation Office Agency.


Second home discount

The discount for properties classed as second homes has been removed.

Any property classed as a second home will be liable to pay the full Council Tax charge.  This applies to a second residence that is unoccupied and furnished between tenants.

  • Modified: Dec 18, 2014 8:13:41 AM