Discounts for empty properties
From 1 April 2004, billing authorities may determine to vary the level of discount applicable to second homes and long-term empty homes. Prior to 1 April 2004, a discount of 50% applied.
Second Homes
These are defined as furnished properties which are no-one’s sole or main residence. There are two categories of second homes:
| Class A | where occupation is restricted by a planning condition preventing occupancy for a continuous period of at least 28 days in the relevant year |
| Class B | where occupation is not restricted by a planning condition |
The Council has decided to award a discount of 10% with effect from 1 April 2004 on Class A and Class B empty properties. Prior to 1 April 2004, a discount of 50% applied.
Certain types of empty property will be excluded from Class A and Class B and a 50% discount will still apply.
These are:
- Pitch occupied by a caravan.
- Mooring occupied by a boat.
- Second homes where the liable person is living elsewhere in accommodation provided by reason of his employment.
- Second homes provided to the liable person by reason of his employment.
- Second homes owned by service personnel who live in accommodation provided by the Ministry of Defence.
Long-Term Empty Homes
These are defined as properties which are unoccupied and substantially unfurnished. In most cases an exemption will be applied before a dwelling can be designated as a long-term empty home.
The Council has decided to charge the full Council Tax with effect from 1 April 2004 on long-term empty properties. Prior to 1 April 2004, a discount of 50% applied.
If you think you are entitled to any type of discount and it is not shown on your bill, please contact the Council.
If your bill shows that a discount has been awarded you must tell the Council of any change of circumstances which may affect your entitlement within 21 days of the change - if you don’t you risk a £50 penalty as well as a backdated bill.
|
