If a property is furnished but not occupied no Council Tax discount will apply.
A full Council Tax discount applies for the first 28 days from when a property first becomes unfurnished and unoccupied.
After this time a full charge is payable. This discount is a property discount. It is not a personal entitlement.
If a property has been empty and unfurnished before a new person becomes liable, this will reduce the 28 day discount period for the new occupier.
From April 2023 the following levies will be charged in addition to the relevant standard Council Tax charge:
- for properties empty for more than 2 years, but less than 5 years, a 100% additional premium,
- for properties empty for more than 5 years, but less than 10 years, a 200% additional premium
- for properties empty for more than 10 years a 300% additional premium