Council Tax discounts/charges for unoccupied and unfurnished properties

The Local Government Finance Act 2012 introduced greater flexibility for councils to determine discounts on Council Tax charges for unoccupied and unfurnished properties. This information explains them.

Properties available on the rental market

Cheshire East Council currently allows a 100% discount for up to 4 weeks for private landlords in order to maintain property standards.

Where a landlord advises us of any changes to occupancy by completing the Report a change of tenancy form on the Council Tax website the appropriate discount will automatically be applied.

Long term empty and unoccupied properties from 1 April 2020

Cheshire East Council currently charge a 100% Empty Home premium on properties that have been unoccupied and substantially unfurnished for two years or more. The Council Tax payer has to pay 200% of the Council Tax charge.

From 1 April 2020 pursuant to Section 11b of the Local Government Finance Act 1992 as amended by the Local Government Finance Act 2012 and Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 Cheshire East Council by a resolution dated 19 December 2019 did determine that in respect of the whole of the Cheshire East area properties that have been unoccupied and substantially unfurnished for 5 years or more will be subject to a 200% premium effective from 1 April 2020.  The Council Tax payer will have to pay 300% of the Council Tax charge.

Many people in Cheshire East are in need of suitable homes within which to live. Building new housing on green field sites negatively impacts on our environment, so reusing existing empty homes is a sensible use of this existing housing stock. Re-using empty homes can generate income not only for their owners, but will also help revitalise the communities in which they are located. If you are an owner of an empty property and would like some advice on becoming a landlord, or you would like to sell your property, or simply require advice on repairing your property, you will find further information on the Council’s website under Empty Homes as well as contact details for you to speak with our Private Sector Housing Team.

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