Unoccupied and Unfurnished Discount
Unoccupied and Unfurnished Discount (Prescribed Class C Discount):
To qualify for this discount, the property must be both unoccupied and substantially unfurnished. The discount is 100% and runs from the date that both of these conditions apply and lasts for a maximum period of six weeks or until the conditions cease to be met. The six week period relates to the property. If there is a change in liable person, the new liable party is only entitled to the remaining part of the six week period, as appropriate. If the property remains unoccupied and unfurnished after the six week period has elapsed, the full council tax becomes payable.
If the property becomes empty and unfurnished again then the six week period of discount may start again once the premises have been occupied for a period of more than six weeks.
Properties that have been empty and unfurnished for a total period of two years or more will attract a 100% surcharge from 1 April 2019. This effectively means the council tax bill will be double. With effect from 1 April 2020 any property remaining empty and unfurnished for a period of 5 years and more attracts a surcharge of 200%. With effect from 1 April 2021 there will be a 300% surcharge for properties empty and unfurnished for ten years or more.