You will not have to pay any Council Tax at all under some circumstances.
If your property is unoccupied (that is no-one lives there) and:
- it is substantially unfurnished and requires structural or major repair work (relief is available for up to 12 months from the date it became in need of repair; full Council Tax will be payable after 12 months)
- it is owned by a charity (nothing to pay for up to 6 months)
- it is unfurnished – nothing to pay for up to 6 months from the date the furniture was removed. (NB if the property is sold, the new owner will not be entitled to a further 6 months exemption – full Council Tax will be payable 6 months from the date it became empty)
- it is left empty by someone who has been sent to prison (unless they’re in prison for not paying their Council Tax or court fines)
- probate or letters of administration have yet to be granted following the death of the last occupier
- it is empty because its occupation is prohibited by law
- it is waiting to be occupied by a minister of religion
- it has been left empty by students, i.e. where all the last occupiers were students
- it has been re-possessed by or is the responsibility of a Trustee in Bankruptcy.
If your property is furnished but:
- no-one lives there as their main residence – the Council Tax bill will be reduced by 10%
- no-one lives there because they have to live elsewhere as part of their conditions of employment (e.g. in tied accommodation) – the Council Tax bill will be reduced by 50%
- the property is available for holiday letting for more than 140 days in a year – you will have to pay Business Rates and not Council Tax.
