From 1 April 2022 there is no discount available for properties that are unoccupied and unfurnished. Council tax will be charged at the full rate. If a property remains unoccupied and unfurnished for two years, a premium will be charged as follows:
- If the property is still unoccupied and unfurnished after two years, 200% Council Tax will be charged.
- If the property is still unoccupied and unfurnished after five years, 300% Council Tax will be charged.
- If the property is still unoccupied and unfurnished after ten years, 400% Council Tax will be charged.
In certain circumstances an unoccupied property may be exempt.
Second homes and furnished rental properties:
There will be a full charge from the date the property first became empty (even if you were not the owner at the time).
No Council Tax will be payable for an annexe occupied by a dependant relative of the occupier of the other part of the property and who is either disabled, severely mentally impaired or aged 65 or over.
There will also be no charge for an empty annexe which may not be let separately from another property without a breach of planning control.
Where the annexe is either:
- Being used as part of the main property; or
- Being used by a relative of the person liable to pay on the main home and they are not classed as a dependant relative
the charge for the annexe will be reduced by 50%. The reduction will apply after any other discounts have been applied.
For more information on annexes please contact us.