My property is empty/will soon be empty; will I still have to pay council tax?
Reduced charges can be claimed in certain instances, e.g. when a property is completely vacated and all furniture and effects removed, a charge free period of up to six months is available. This will end before the six months are up if the property is occupied sooner or furnished. After the six months, a charge of 50% will become payable with certain exceptions.
Which unoccupied properties are exempt from council tax?
Some properties may be exempt from the council tax, i.e. no council tax is payable.
They include unoccupied properties which:
- are unfurnished (exempt for up to six months from the date the furniture is removed)
- are unfurnished and require or are undergoing structural alteration or repair for a limited period of up to twelve months, regardless of whether the repairs/alterations have been completed.
- are waiting for probate or letters of administration to be granted (exempt for up to six months after probate has been granted unless the deeds have been transferred to the new owner)
- are owned by a charity and were last used for charitable purposes (exempt for up to six months)
- are left empty by someone who has gone into prison
- are left empty by someone who has moved permanently into a care home or hospital
- are left empty by someone who has moved to another person’s home to either receive or give personal care
- have been repossessed
- are waiting to be occupied by a minister of religion
- are uninhabitable by law
- are the responsibility of a bankrupt’s trustee
- have been left empty since the owner left to become a full-time student elsewhere
- certain annexes (e.g. empty granny flats).
If you think your property should be exempt please contact the council tax section.
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