Council Tax will be charged at the full rate on all long term empty properties.
In certain circumstances some dwellings will not be classed as being long term empty dwellings. The majority of these exemptions are determined by Central Government and Legislation.
|Exempt Class||Type of Property||Period of Exemption||Class of property after prescribed period|
|A (Former)||Property in need or undergoing major repairs||12 months||Long term empty|
|B||Unoccupied, owned by a charity||6 months||Long term empty|
|C (Former)||Empty and unfurnished for up to six months||6 months||Long term empty|
|D||Empty due to a person being in prison||Indefinite||Not applicable|
|E||Empty due to a person having gone to live in a care home||Indefinite||Not applicable|
|F||Council tax payer deceased||6 months from Grant of probate||Long term empty|
|G||Occupation prohibited by law||Indefinite||Not applicable|
|K||Dwelling left empty by a student||Indefinite||Not applicable|
|L||Unoccupied dwelling where a mortgage is in possession||Indefinite||Not applicable|
|R||Caravan pitches and boat moorings||Indefinite||Not applicable|
|W||Dependent relative||Indefinite||Not applicable|
|H||Unoccupied dwelling held for a Minister of religion||Indefinite||Not applicable|
|I||Person living elsewhere to receive personal care||Indefinite||Not applicable|
|J||Dwelling left empty by a person providing personal care||Indefinite||Not applicable|
|Q||Dwelling left empty by a bankrupt||Indefinite||Not applicable|
A Premium of 50% is charged for Empty Homes once a property has been empty for a period of two years and where the property is classed as a long term empty property.
The follow types of property are excluded from these provisions:
- A dwelling which is the sole or main residence of a member of the armed forces who is absent due to service
- An annexe treated as part of the main dwelling
- Long Term Empty 6 - 24 Months 100% Charge applies
- Long term Empty Premium over 24 months 150% Charge applies