Unfurnished and unoccupied properties
From the 1st April 2024, properties that are unoccupied and substantially unfurnished are no longer eligible for a Council Tax discount, and are charged at the full rate.
From the 1st April 2013 to the 31st March 2024 an unoccupied and substantially unfurnished property was eligible for a full Council Tax discount (100%) for a maximum of 28 days. A full charge then became payable after the first 28 days.
Any discounted periods in progress that would have otherwise ended after the 1st April 2024 will instead cease from this date.
Empty property premium
With effect from 1 April 2020, where a property remains unoccupied and substantially unfurnished for more than two years but less than five years and is not otherwise exempt, a premium of 100% of the standard charge from the effective date will be added. With effect from the 1 April 2024, this has been extended to properties that have been in this category for more than one year.
Where a property remains in this category for more than five years, a premium of 200% of the charge from the effective date will be added.
From the 1 April 2021, where a property remains in this category for more than ten years and is not otherwise exempt or prohibited, a premium of 300% of the charge from the effective date will be added.
What constitutes substantially unfurnished is not defined in legislation. Our policy is that to not be considered substantially unfurnished, a property would need to be furnished to at least a degree where it could be occupied with more or less full usage, i.e. with at least most of the rooms being furnished to at least a minimal degree that would allow them to be used for their intended usage.
Furnished properties which are no-one's main residence
This includes second homes, holiday homes, and properties left unoccupied but furnished between tenancies.
The second home discount (10%) ceased on 1 April 2013. There is now a full council tax charge for properties that fit into this category.
From the 1st April 2025, where a property remains in this category for more than one year and is not otherwise exempt, a premium of 100% of the standard charge from the effective date will be added.
Employment related accommodation where residence of a specific property is required by in the terms of the contract of employment continue to be eligible for a 50% discount - for example a groundskeeper or caretaker being required to live onsite.