You will have to pay on an empty property from the date it became empty unless it falls within one of the exemptions.
This will mean that all empty properties will be charged 100% of council tax and no discount is allowed. This includes properties that are undergoing structural repairs. This applies from 1 April 2019. If the property is still empty after two years we will increase the charge by 100%. This means that the council tax will be 200% of the normal charge.
An empty property means that no-one lives in it and no furniture or anything else is kept there.
Unoccupied property that was last used for charitable purposes. Can be furnished or unfurnished.
The 6-week rule applies - A further period free from Council Tax cannot be applied for until the property has been occupied for at least six weeks.
Empty property that would be the only, or main home, of a person who is in prison.
No limit as long as the above applies.
Empty property that was the only, or main, home of the owner who is now living in a hospital, residential care home, nursing home, mental nursing home or a hostel*.
*The hostel must be providing care for reasons of old age, disability, past or present alcohol or drug dependence or past or present mental disorder.
No limit as long as the above applies.
Empty property where the last resident, or the owner has died. Can be furnished or unfurnished.
The 6-week rule applies - A further period free from Council Tax cannot be applied for until the property has been occupied for at least six weeks.
An unoccupied dwelling the occupation of which is prohibited by law, or which is kept unoccupied by reason of action taken under powers conferred by or under any Act of Parliament, with a view to prohibiting its occupation or acquiring it.
No limit as long as the above applies.
Empty property which is being held for a member of the clergy.
No limit as long as the above applies.
An empty property that was the only, or main, home of the owner who has moved somewhere (other than a hospital or care home) to receive care for one or more of the following reasons:
And who has been absent for the whole period since first leaving the property.
No limit as long as the above applies.
An empty property that was the only, or main, home of the owner who is now living somewhere else to care for someone for one or more of the following reasons:
No limit as long as the above applies.
No limit as long as the above applies.
An empty property which has been repossessed by the mortgage lender.
No limit as long as the above applies.
An empty property where the person responsible would be the person acting as a trustee in bankruptcy.
No limit as long as the above applies.
A property made up of caravan pitch or residential boat mooring that is not occupied by a caravan or boat.
No limit as long as the above applies.
When a property is an unoccupied annexe that forms part of a single dwelling including another dwelling, and where the annexe cannot be let separately to the other dwelling, the property is exempt.
Where an annexe is occupied by a dependant relative of the occupier of the main dwelling the annexe is also exempt. For this purpose a dependant relative is defined as being aged 65 or older, someone who severely mentally impaired, or substantially and permanently disabled.
The exemption applies for as long as the criteria are met. There is no time limit.
A property that is either:
Students here refers to the three specific categories of students as well as:
No limit as long as the above applies.
A property owned by the Secretary of State for Defence which is held for the purpose of armed forces accommodation.
No limit as long as the above applies.
A property where the person is a member of a visiting force within the meaning of the visiting forces Act 1952.
No limit as long as the above applies.
A property occupied only by a person or persons aged less than 18 years old. This can be any type of property, for example a private dwelling or a care home.
No limit as long as the above applies.
A property occupied only by a person or persons who are severely mentally impaired and, who would, without the exemption, have to pay Council Tax. In order to be classed as SMI both parts 1 & 2 below must be satisfied:
1. A certificate declaring the person as being severely mentally impaired must be received from a registered medical practitioner
and
2. The person must be entitled to one of the following benefits:
"...A person is severely mentally impaired if he/she has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent."
No limit as long as the above applies.