A property that is furnished but unoccupied, such as a second home, will attract a discount of 10%.

However, if it is available to let as a holiday home for over 140 days in a year, then it will be subject to Business Rates and not Council Tax.

If the property is unoccupied because you have to live elsewhere as part of the conditions of service of your employment, in tied accommodation for example, there could be a 50% discount.