As of Monday (April 1), local authorities will have the discretion to charge full Council Tax on empty properties. The change will affect properties that have currently been given exemptions and discounts, including properties for sale and rent, and second homes.

Owners of properties that are empty because of building work will also lose the automatic right to be let off Council Tax for up to a year. Many councils have decided to charge the full amount from day one. 

These are the exact changes:

     1.    Exemption class C (properties that are empty and unfurnished for up to six months) has been abolished and each council can   decide whether to award a local discount in its place
     2.    Councils can decide to charge an additional premium of up to 50% on homes that have been empty and unfurnished for two years or more
     3.    Exemption class A (properties requiring or undergoing major repairs for up to 12 months) has been abolished and each council can decide whether to award a local discount in its place
     4.    The minimum discount that councils can give for furnished homes that are no one’s ‘sole or main residence’ – i.e. second homes and unoccupied furnished lets – has been reduced from 10% to 0%.

Information as to what each local council has decided should be on their websites. It should not be assumed that neighbouring councils will have adopted the same pricing policies – it is unlikely. Contact your local authority for further information on how the changes might affect you.