Properties unsuitable for living in
Unfurnished properties
If a property is unfurnished, then it may be exempted from Council Tax for up to 6 months.
After this exemption ends the property will be liable for the full council tax charge. If the property remains unoccupied and unfurnished for a continuous period of one year a council tax premium may apply.
This exemption is for properties that are 'unoccupied and unfurnished'. There must be no furniture apart from white goods and fitments (such as built in wardrobes).
The exemption lasts for no more than 6 months.
The exemption starts from the date the property first becomes unoccupied and unfurnished.
After the award
We will inspect the property following the award of the exemption. If there are any items of furniture, the exemption will be removed.
At the end of the exemption period a 100% charge is payable for 6 months. After this, a Council Tax Premium of 100% will be applied on top of the standard rate of 100%. This means you will pay 200% Council Tax if the property remains unoccupied.
If the property changes hands during the exemption period, the new council taxpayer is only entitled to the rest of the exemption period.
Apply to have an unfurnished property exempted from Council Tax here
Claiming an Exemption
