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Council Tax: Empty and unfurnished homes

Exemptions and discounts for empty and unfurnished properties.

About Council Tax and unoccupied homes.


Empty and unfurnished properties

There is no discount for properties that are empty and unfurnished, full Council Tax is charged.


An empty and unfurnished property which requires, or is undergoing major repair work or being structurally altered

There is no discount for these properties, full Council Tax is charged.


Long term empty premium

The legislation allows Local Authorities to charge an additional 50%  Council Tax charge or premium for properties that remain empty and unfurnished for a period over 2 years. 

The 2 year period begins on the date the property first became empty and refers to any continuous period over 2 years that the property is empty and unfurnished. 

Where a property is purchased which is empty it is worth checking to confirm the date the property became empty and unfurnished to check if it is subject to, or the the date it will become subject to the long term empty premium charge.

You must make us aware of when a property becomes empty and unfurnished, so that accurate and up to date Council Tax bills can be issued once someone begins living in the property again.


Unfurnished properties

We class a home as unfurnished if it contains only:

  • Carpets
  • Curtains
  • White goods
  • Fixtures and fittings

We class a home as furnished if it contains items of furniture such as:

  • Tables
  • Chairs
  • Sofas
  • Beds


Second homes

The full Council Tax charge is payable on 'second homes'.

This includes properties that are second homes that are unoccupied but furnished between tenancies.


Contact us

If you own or live in a property, which you think may be exempt, or if you require more information on exempt properties please contact us.

  • Modified: Jul 18, 2016 3:32:48 PM