Empty Properties and Second Home Discounts
Empty properties include properties which are left unoccupied and are either furnished or unfurnished.
- Discounts - The person liable to pay the council tax will pay the full charge where a property is unoccupied and furnished. However, if the property is unoccupied and unfurnished then a 100% discount will be awarded for the period of 1 month.
- Exemptions - Sometimes an exemption can apply to vacant/unoccupied properties. Exemptions can apply for an indefinite period until someone else moves in, or for a limited time.