Council Tax discounts

Second home and unfurnished discounts

If you have been granted any of these discounts below that you believe you are not entitled to, you must tell us within 21 days otherwise a penalty of £70 may be charged.

Second homes

A property is unoccupied for Council Tax purposes if it is no one’s sole or main residence. This includes properties which are furnished, such as second homes.

Full Council Tax is payable where a property is unoccupied but furnished.

Second home discount

Under certain circumstances a second home will be entitled to a 50% discount, where the Council Tax payer is unable to live in their second home due to a specified condition in their contract of employment, which stipulates that they must reside in another property.

Examples of such circumstances would be a publican who was required to live above his licensed premises, a residential school caretaker, a practising reverend living within his diocese or a member of the forces who have to live in armed forces accommodation.

To qualify both properties must be furnished, situated within England, Wales, or Scotland and the applicant must be responsible for the Council Tax payment on each dwelling (Ministry of Defence accommodation and properties provided to a minister of religion for the performance of their duties are included within this payment definition).

Caravans and moorings

Unoccupied pitches (for caravans) and moorings (for boats) will also qualify for a 50% discount.

Unfurnished home discount with effect from 1st April 2018

A 100% discount for the first month, followed by a 50% discount for five months has been replaced by 100% discount for the first month followed by a full charge. This applies to vacant and substantially unfurnished properties. It is important to note that this is applied from the date the home is made vacant.

A 50% discount from day one will replace the previous 12 month 100% discount period where properties that are vacant, substantially unfurnished and require or are undergoing major repair work or structural alterations.

Long Term Empty Premium

Long term empty properties -  a property which has been unoccupied and unfurnished for more than two years, will be charged 150% of the normal council tax charge.

Family annexes

A 50% council tax reduction, on top of any other discount, applies if:

The annexe forms part of a single property, which includes at least one other dwelling and is being used by a resident of that other dwelling, or is the sole or main residence of a relative of the person who's liable to pay council tax for that other dwelling.

How to apply

To request an application form or discuss the qualifying criteria for any of the above discounts please contact us here