Pre 01/04/2013
A 100% exemption applied to properties that were unoccupied and unfurnished for a continuous period of less than 6 months.
Post 01/04/2013
A 50% discount applies to properties that are unoccupied and unfurnished for a continuous period of less than 6 months after which a full charge is payable.
Post 01/04/2017
A 100% discount applies to properties that are unoccupied and unfurnished for a continuous period of less than 1 month after which a full charge is payable.
Please note that the exemption/discount relates to the property and not the liable person, so it is possible that some or all of the exemption/discount period may have been used up by the previous liable person.
If a property remains unoccupied and substantially unfurnished for more than 2 years, the charge will increase to 200% until the situation changes (you will need to advise us of any changes which may impact upon your Council Tax charge).
These rules may be subject to change in future financial years.