If a property is furnished but there is nobody normally living in it (e.g. a second home) then the owner will be entitled to no reduction in their Council Tax. For certain dwellings, including caravans and boats, the second home reduction is 50 percent for a limited period of time. Another example of this is the second home of people who are liable for Council Tax on dwellings provided by an employer (tied accommodation).
Unoccupied and Unfurnished Properties
An unoccupied and unfurnished property (2 items or less of furniture excluding white goods) can be awarded a 100% discount for a maximum of 28 days while it remains unoccupied. You will need to provide us with a statement to confirm that the property is unoccupied and unfurnished. Contact us to apply for this discount.
Major repairs or structural alterations
This is an unoccupied and unfurnished property which requires major repair works to render it habitable or is undergoing structural alterations. The discount awarded will be 50 percent for a maximum of 12 months, after which the full Council Tax charge is payable.
We consider major repair works as being a roof part removed from a property, internal walls being knocked down or a concrete floor being dug up. However removing and replacing a kitchen, bathroom, re-wiring or replacing a central heating system is only considered extensive refurbishment and therefore would not qualify.
It is important that all requests for this discount are made before or during the time works are taking place and not after they have been completed. We will arrange to inspect the property before granting this discount.
When a property has been empty for 2 years or more a 50 percent premium is payable in addition to the full Council Tax.
Empty homes premium
We charge a 50 percent additional premium on long term empty properties. This decision was made to reduce the number of long term empty properties in the Borough and get them back into use for local people. The premium will be shown as an additional charge on your council tax bill.