Council Tax - Unoccupied Property Discounts
If your property is no one’s main home certain discounts can
apply. A property will count as someone’s main home if they live
there for the majority of the time and most of their possessions
are kept there. At present, these discounts may not apply if
your main home is not in England or Wales.
Discounts are also available based on the number of
occupants in a property. Further
information on Occupied Property Discounts.
BEFORE applying for a discount, please check if your property qualifies for a Council Tax
Exemption. Contact us if you require advice or
assistance.
Alternatively you can download, print and send us the Unoccupied
Property Discount Claim Form (PDF, 76KB) or Second Home Discount
Claim Form (PDF, 100KB)
Unoccupied Property Discounts
These can be from 0% to 50% and are split into 3 classes
determined by legislation as follows:
| Discount Description |
Discount Applied % |
Examples |
Notes |
|
Class A
FURNISHED properties that are
no-one’s sole or main residence AND occupation is restricted by a
planning condition preventing occupancy for a continuous period of
at least 28 days in the year
|
10%
|
Holiday Homes
|
|
|
Class B
FURNISHED properties that are no-one's sole or main residence
AND occupation is NOT restricted by a planning condition preventing
occupancy for a continuous period of at least 28 days in the
year
|
10%
|
Second Homes
Furnished Rental
Properties, that are unoccupied in between lets
(Landlords/Owners will be liable) |
Under Council Tax legislation a
number of factors are taken into consideration when determining a
person’s sole or main home. Some of these factors are listed below
(please note this list is not exhaustive):
- Security of tenure (legal interest
held in property)
- Reasons for maintaining more than one home
(e.g. employment purposes or holiday home)
- Time spent at the property both in length
and regularity of visit
- Where family are resident
- The reliance by an individual on the
property (e.g. storage of possessions, children at school etc)
|
|
Class C
Substantially UNFURNISHED properties
that are no-one’s sole or main residence
|
0%
|
Long-Term Empty
|
You may be entitled to claim a Class C
Exemption from Council
Tax.
At the end of the Class C Exemption
(maximum 6 months), or if you do not qualify, the 100% charge
will be applicable.
|
|
Job Related Second Home
Properties
FURNISHED properties that are no-one's
sole or main residence and is used as a Second Home due to the
nature of your job
|
50%
|
A Tenant Publican
A Member of the
Clergy
School Caretaker
|
The discount may apply if due to the nature of your work you are
provided with accommodation by your employer.
In most cases a second home rented for convenience to work, will
not be eligible for this discount.
|
