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Unoccupied and Unfurnished Discount

Please note: From 1 April 2024, due to a change in policy, this discount will no longer be available. If a property becomes unoccupied and unfurnished, the full Council Tax charge will become due and payable.

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. It 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 when they take control of the property. 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 means the council tax bill will be double.

As of 1 April 2020 any property remaining empty and unfurnished for a period of five years and more attracts a surcharge of 200%. As of 1 April 2021 there will be a 300% surcharge for properties that remain empty and unfurnished for ten years or more.

As of 1 April 2024, any property remaining empty and unfurnished for a period of one year and more attracts a surcharge of 100%. This was previously after two years, and now has been reduced to one. 

Find out more about the long-term empty property premium charge.