Before the 1st April 2013 if you were the owner or tenant of a property which was unfurnished and where no one was living, you may have been entitled to an exemption of up to 6 months (Class C) starting from the day the property first became empty.
Important changes from 1st April 2013
New regulations introduced by the Government mean that from 1st April 2013 the Class C exemption will end. To help taxpayers affected we have introduced a new 10% discount for a maximum of 6 months.
In addition, there will be a 50% increase in the Council Tax charge for certain properties that remain unoccupied and unfurnished for a period over 2 years.
Our policy states that homes are classified as unfurnished if the property contains only the following:
Properties are classified as furnished if it contains items of furniture such as:
If you are the new owner of an empty property which has previously been entitled to a Council Tax exemption of more than 6 months you will not be able to claim a further period of discount for the property being unoccupied and unfurnished.
If an empty property discount of less than 6 months has been granted and the property remains unfurnished and unoccupied when you take responsibility then you may claim the discount for the remainder of the 6 month period.
Please let us know immediately if you have recently moved home or are about to move.
If your property is in need of major repair work so that someone can live there, it is classified as uninhabitable and you may be entitled to Council Tax discount.
Before the 1st April 2013 a charge at 90% (10% discount) of the full Council Tax charged was payable on a property classed as a second home. These are for example properties that,
Important Changes from 1st April 2013
From 1st April 2013 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.