Where a dwelling is unoccupied and substantially unfurnished
If a dwelling becomes unoccupied and substantially unfurnished the City Council will apply a discount of 0%, requiring the full council tax charge to be payable.
Where a dwelling is unoccupied and substantially unfurnished, requiring or undergoing structural alterations or major repair works to make it habitable
(a) If a dwelling is unoccupied and substantially unfurnished, requiring or undergoing structural alterations or major repair works to make it habitable, a discount of 40% will be granted for any period up to one year so long as it remains so for a period up to 31st March 2020. The City Council has resolved that this discount shall be reduced to 0% with effect from 1 April 2020;
(b) If a dwelling in (a) above remains unoccupied and substantially unfurnished for a period of greater than one year, 0% discount will be given after the end of that year.
Where a dwelling remains unoccupied and substantially unfurnished for a period of two years or more
(a) Where a dwelling remains unoccupied and substantially unfurnished for a period of two years or more, the City Council has resolved to charge an empty homes premium of the relevant maximum in addition to the full Council Tax charge, as allowed within Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018.
For the financial year beginning 1 April 2019: The relevant maximum is 100% for dwellings that have remained unoccupied and substantially unfurnished for a period of at least 2 years.
For the financial year beginning on 1 April 2020: The relevant maximum is 100% for dwellings that have remained unoccupied and substantially unfurnished for a period of at least 2 years but less than 5 years.
The relevant maximum is 200% for dwellings that have remained unoccupied and substantially unfurnished for a period of at least 5 years.
For the financial year beginning on 1 April 2021: The relevant maximum is 100% for dwellings that have remained unoccupied and substantially unfurnished for a period of at least 2 years but less than 5 years.
The relevant maximum is 200% for dwellings that have remained unoccupied and substantially unfurnished for a period of at least 5 years but less than 10 years.
The relevant maximum is 300% for dwellings that have remained unoccupied and substantially unfurnished for a period of at least 10 years.