Council Tax and Empty Properties – change of rules 1st April 2013

From 1^st April no discount will be given for empty properties and the full amount of council tax will be chargeable on:

·         Second homes and furnished rented accommodation between tenancies

·         Empty unfurnished properties including any undergoing major repairs

Exemptions will still apply to:

·         Where a person enters long term residential or hospital care

·         Following the death of the tax payer

·         Following the taxpayer going to prison

The Government has also introduced a new charge for properties that remain fully empty for more than two years.  Owners of these properties will be charged an additional premium of 50% meaning they will have 150% of the normal council tax to pay.