10% Reductions
Changes to the law have now made it more difficult for those with an empty property to gain exemption from payment of the Council Tax. From 1st April 2004 certain types of empty dwelling attract an increased charge. For example, the charge for Second Homes has increased from 50% to 90% and the charge for Long Term Empty properties has gone up from 50% to 100%.

Second Homes discount can be awarded to your property if you are paying Council Tax elsewhere in the United Kingdom and if you let your property as Furnished.

If because of your job, you have to live in a second home provided by your employer, you may also be entitled to a 50% reduction in your Council Tax.

Some properties will be exempt from any charge, and others will only be fully exempt for the period that the property is empty.

Classes of Unoccupied Dwellings
Properties, which fall into the following categories, will be 100% exempt from Council Tax.  Properties outside of these categories will be liable for a full charge or 90% charge.

Class description

• Newly built, altered and repaired dwellings, which are unoccupied and substantially unfurnished for the first 6 months after the building first appears in the valuation list.
• Dwellings owned by charities, Which are unoccupied and substantially unfurnished for less then 6 months since the last occupation date.
• Unoccupied dwellings , substantially unfurnished for less than 6 months since the last occupation date.
• Dwellings lieft empty by prisoners , which are unoccupied and previously their sole or main residence.
• Dwellings left empty by patients in hospitals and care homes , which are unoccupied and previously their sole or main residence.
• Owner has died, the property is unoccupied and it is less than 6 months since probate or letters of administration were granted.
• Dwelling is prohibited by law , from being occupied.
• Clergy dwellings left empty for occupation by a minister of religion.
• Dwellings left unoccupied by people receiving care , where the property was previously their sole or main residence.
• Dwellings left unoccupied by people providing care , where the property was previously their sole or main residence.
• Dwellings left unoccupied by students, where the property was previously the sole or main residence of one or more students only.
• Possession by the Mortgaee , where the property is unoccupied.
• Halls of residence , occupied for the accommodation of students.
• Student only property, where the occupiers are only students for their term time accommodation. This category has now extended to include a students spouse or dependent that is not a British Citizen and is prevented by the terms of their entry Visa from taking paid employment or from claiming benefit.
• Property occupied by armed forces , where the Secretary of State for Defence is the owner.
• Property occupied by visiting forces
• Property left empty by bankrupts (not companies in liquidation or receivership).
• Property occupied by a person or persons under 18 years of age.
• Unoccupied annexes of a property that cannot be let separately.
• Dwellings occupied solely by a person or persons who is or are Severely Mentally Impaired.