Reductions in Council Tax for unoccupied properties.
Properties are regarded as being unoccupied for Council Tax purposes where
nobody has their main home (sole or main residence) in the property.
Furnished unoccupied properties
A discount will be applied to properties which are unoccupied, but remain furnished.
For Council Tax charges relating to periods prior to 1 April 2004 the discount
will be 50%. However, for Council Tax charges from 1 April 2004 onwards the
discount will be reduced to 10%.
Caravans, boats and certain 'job-related properties are exempted from the reduction
in the discount and will continue to receive a 50% discount. For more information
please contact Revenues Services.
Empty unoccupied properties
Properties are regarded as being empty for Council Tax purposes where they are 'substantially unfurnished'. Empty unoccupied properties are exempt from Council
Tax for the first 6 months. Thereafter, where they remain empty and unfurnished' a discounted Council Tax charge becomes payable.
For Council Tax charges relating to periods prior to 1 April 2004 the discount
will be 50%. However, for Council Tax charges from 1 April 2004 onwards the
discount will be reduced to 10%.
 Unoccupied Empty Properties (108.96 KB). Please complete name, address and Council Tax account number where known.
Uninhabitable properties
Properties, which are empty and are undergoing structural alteration or are
requiring major repair works to render them habitable, are exempt from the payment
of Council Tax. This exemption lasts for a maximum period of 12 months. Where
the property remains empty and unoccupied after 12 months a discounted Council
Tax charge becomes payable.
For Council Tax charges relating to periods prior to 1 April 2004 the discount
will be 50%. However, for Council Tax charges from 1 April 2004 onwards the
discount will be reduced to 10%.
Structural Alterations Exemption (144.73 KB). Please complete name, address and Council Tax account number where known.
Other exemptions & discounts for unoccupied properties
Exemptions and/or discounts may also apply for properties which are unoccupied
and fall within the following categories. If you think you may qualify or wish
to find out more information please contact Revenues Services.
- Charity owned dwellings;
- Former occupant has been committed to prison;
- Former occupant is a patient in a home or hostel;
- Dwellings left unoccupied due to the death of the former occupant;
- Dwellings where occupation is prohibited by law;
- Dwellings held for a minister of religion;
- Former occupant has left to receive care;
- Former occupant has left to provide care;
- Dwellings left unoccupied by a student where they have the right to
return;
- Repossessed dwellings;
- Dwellings held by the trustee of a bankrupt;
- Unoccupied caravan pitches and boat moorings;
- Unoccupied annexes which if let separately would breach planning control.
Contact
Tel: 01823 356355
Email: revenues@tauntondeane.gov.uk
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