Empty furnished properties
There is no discount for empty furnished properties – the full Council Tax bill must be paid.
Empty unfurnished properties
We do not charge Council Tax for one month from the date a property becomes empty and unfurnished. After the first month, the property’s normal Council Tax charge applies for the next 23 months.
After your property has been empty and substantially unfurnished for two years, we charge Council Tax at 100%. This increases to 200% after five years, and 300% after 10 years.
This premium applies to the property, so a change of ownership or tenancy will not affect it. You must pay the extra charge if you buy or lease a property that has been empty for two or more years.
The only way to remove the extra charge is to bring your property back into use.
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.