A full council tax charge applies to all empty properties, including:
- second homes
- unoccupied but furnished properties
- properties undergoing major repair or structural alteration
- properties that are unoccupied and substantially unfurnished for less than two years.
Properties empty for more than two years
- If a property is unoccupied and substantially unfurnished for between two and five years, you are liable for a 200 per cent council tax charge per year.
- If a property has been empty for more than five years, you are liable for a 300 per cent council tax charge per year.