What are council tax discounts? - Empty Properties (unoccupied and unfurnished)

Empty  Properties (unoccupied and unfurnished)

For properties which become empty there is a 25% discount for up to 6 months, there is no discount after this 6 month period has expired.

Please note the discount begins on the date that property becomes empty. For example, if this is 2 weeks before the end of a tenancy agreement then the discount begins at that time. After the end of the tenancy a new period of discount does not begin again and the landlord would receive the remainder of any discounts available.

Similarly, if a property is sold and the previous owners vacate and remove their furniture before the completion of the sale, the new owner will receive the balance of any discounts available. A new period of discount does not begin again.

Property discounts

Section 11a of the Local Government Finance Act (2012) introduced discretionary powers which allow all Councils to decide how much discount is allowed on empty properties. Section 11b of this act also allows Councils to charge an additional 50% 'premium' on properties that have been empty for 2 years.

If the property is still empty after 2 years, up until 31st March 2019 a 50% premium will be added to the full charge (150% to pay). With effect from 1st April 2019 a 100% premium will be added (200% to pay).

 

 


Last Updated on Friday, April 12, 2019

Empty  Properties (unoccupied and unfurnished)

For properties which become empty there is a 25% discount for up to 6 months, there is no discount after this 6 month period has expired.

Please note the discount begins on the date that property becomes empty. For example, if this is 2 weeks before the end of a tenancy agreement then the discount begins at that time. After the end of the tenancy a new period of discount does not begin again and the landlord would receive the remainder of any discounts available.

Similarly, if a property is sold and the previous owners vacate and remove their furniture before the completion of the sale, the new owner will receive the balance of any discounts available. A new period of discount does not begin again.

Property discounts

Section 11a of the Local Government Finance Act (2012) introduced discretionary powers which allow all Councils to decide how much discount is allowed on empty properties. Section 11b of this act also allows Councils to charge an additional 50% 'premium' on properties that have been empty for 2 years.

If the property is still empty after 2 years, up until 31st March 2019 a 50% premium will be added to the full charge (150% to pay). With effect from 1st April 2019 a 100% premium will be added (200% to pay).


Last Updated on Friday, April 12, 2019

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