Second homes and long-term empty properties
A property will be exempt from council tax if it is unoccupied and unfurnished for a period of six months from the day it was last occupied. Once the exempt period has expired, the full council tax charge will become due.
Unoccupied means nobody over the age of 18 years lives in the property as their main home. Unfurnished means that there is no furniture, goods or personal belongings in the property apart from carpets, curtains or fitted furniture.
Long-term empty properties
Long-term empty properties are defined as properties which are unfurnished that are no-one's sole or main residence and have been empty for more than six months.
The amount of council tax paid will be the same as the full council tax bill. With no discounts applying, we hope that owners of empty properties will be encouraged to bring them back into use.
We operate a private-sector leasing scheme, whereby we lease properties. Please contact us for more information.
Second homes
Second homes qualify for a council tax discount of between 50% and 10%.Second homes qualify for a 50% discount where:
- Dwellings consisting of a pitch, occupied by a caravan, or a mooring occupied by a boat
- Dwellings that are unoccupied as the taxpayer is required to occupy a job-related dwelling. This applies where the taxpayer has to occupy a dwelling provided by their employer by reason of their terms of their employment
If you think you qualify for the 50% discount, you must provide the following evidence:
- That you are liable for council tax at another property (we'd need a copy of a recent council tax bill)
- The property for which you wish to claim the discount, has been provided for you by your employer
- Evidence that your contract of employment requires you to live in that property
More about council tax discounts.