The following applies for:
Empty furnished properties
No discount (full council tax must be paid).
Empty unfurnished properties
No charge for one month from the date the property became empty and unfurnished. When the discount ends, there's a full charge for up to two years from the date the property became empty. After being empty for two years, an additional 100% charge will be imposed (meaning the charge will be at 200%).
Empty and unfurnished properties needing or undergoing major repair work or structural alteration
There is no charge for up to 12 months, followed by a full charge. If the property remains empty after two years, the charge will be doubled. After five years, it will rise to three times the original charge.
A 50% discount is available for an annexe if it's used by the occupier of the main building or a member of his or her family. The annexe must be situated within the grounds of the main building, and although it doesn't have to be attached, it must be included in the title deeds of the main house.
If a non-family member lives in the annexe the council tax charge will be 100% (with no discount).
An exemption will apply to the annexe if it can't be considered as 'self contained' (e.g. a 'granny flat') or is occupied by a dependent elderly (over 65) or disabled relative.
Appealing our decision
You can appeal if you disagree with any decision relating to liability, discounts, reductions or exemptions.