Second homes/empty but furnished

Current legislation allows councils to award a discount of between 10% and 50% on second or holiday homes. Since 2011 this has been set by Warwick District Council at a 10% discount. Government legislation will enable councils to reduce or remove this discount. Warwick District Council has resolved to remove this discount and therefore from 1 April 2013 the owners of second homes will pay 100% council tax.

Empty properties less than 6 months - Class C exemption

Properties that are unoccupied and substantially unfurnished are currently exempt from council tax for up to 6 months, after which time if the property remains unoccupied and unfurnished it attracts a 100% empty property charge.

Government legislation will enable the abolition of the class C exemption and allow councils discretion over the level of council tax discount and the time period for which it might apply to the previously exempted property. Warwick District Council has resolved that from 1 Aprill 2013 a 100% discount will apply for the first month a property becomes empty and unfurnished and thereafter a nil discount will apply from month 2 onwards. Consequently a full 100% empty property charge will be payable from the 2nd month a property becomes empty. From 1st April 2017 this exemption no longer applies. For more information, see unoccupied and unfurnished properties to no longer receive council tax exemption.

Uninhabitable properties - Class A exemption

As from 1 April 2014 properties that are classified by the Council as uninhabitable are entitled to be exempt for a maximum period of up to 12 months after which time if the property remains unoccupied and unfurnished it attracts a 100% empty property charge.

Premium

Currently all empty properties that have been empty for a period in excess of 6 months are liable for full 100% council tax charges for as long as the property remains unoccupied and unfurnished.
Government legislation will enable councils to have the discretion to levy up to 50% extra where a property has been empty in excess of 2 years, Warwick District Council have resolved to levy 50% extra so that it charges 150% of the full council tax once a property has been empty for 2 years. It should be noted however that at the time of writing the Government are consulting on situations where the levying of the premium may not be appropriate.

All other exemptions in respect of empty properties remain unaltered.