If you have been granted any of the discounts below that you believe you are not entitled to, you must tell us within 21 days otherwise a penalty of £70 may be charged.
Unoccupied homes
In most circumstances you must pay council tax even when a property is unoccupied.
Long term empty premium
Properties that have been unoccupied and unfurnished for two years or more will attract an additional 100 per cent premium on the council tax charge. If the property remains empty after five years, the premium will increase to 200 per cent of the council tax charge.
From 1 April 2021 any property having been unoccupied and unfurnished for more than ten years will attract a 300 percent premium.
Under the law there are two classes of dwellings which are exempt from the premium. These are:
- A dwelling which would otherwise be the sole or main residence of a member of the armed services, who is absent from the property as a result of such service.
- A dwelling which forms part of a single property that is being treated by a resident of that property as part of the main dwelling.
This measure has been brought into discourage people from leaving properties unoccupied and unfurnished.
If your property is derelict
Your property is only considered derelict if it is not possible to live in it. For example, because it has been damaged by weather or rot and would need major structural works to make it wind and watertight again.
You can challenge your council tax band if you think a derelict property should be removed from the valuation list. Further details can be found on the Government website.
Second homes
A property is unoccupied for council tax purposes if it is no one's sole or main residence. This includes properties which are furnished, such as second homes.
Full council tax is payable where a property is unoccupied but furnished.
Second home discount
Under certain circumstances a second home will be entitled to a 50 per cent discount. These circumstances are where the council tax payer is unable to live in their second home due to a specified condition in their contract of employment which stipulates that they must reside in another property.
Examples of such circumstances include:
- a publican who was required to live above their licensed premises
- a residential school caretaker
- a practising reverend living within their diocese
- a member of the forces who has to live in armed forced accommodation
To qualify, both properties must be furnished and situated within England, Wales or Scotland and the applicant must be responsible for the council tax payment on each dwelling (Ministry of Defence accommodation and properties provided to a minister of religion for the performance of their duties are included in this payment definition).
Family annexes
A 50 per cent council tax reduction, on top of any other discount, applies if the annexe:
- forms part of a single property which includes at least one other dwelling
- is being used by a resident of that other dwelling or is the sole or main residence of a relative of the person who is liable to pay council tax for that other dwelling
How to apply
Contact us to see if you are eligible.