Empty properties
Unfurnished properties
An unfurnished property is normally exempt from Council Tax for
six months. After six months, we grant a discount of 50%.
If the property is uninhabitable (that is, can't be lived in
because of the condition it is in) or needs structural alterations,
the exemption may last for up to 12 months. (See Exemptions - Uninhabitable
Properties.)
Furnished properties
We normally consider a furnished property where nobody is living
to be a second or holiday home, and we will grant a discount of
25%. (See second homes and holiday
homes.)
However, if there is a special reason why nobody is living in
the property (for example, the person living there has died), the
property may be exempt from Council Tax. (see Exemptions.)