Council Tax discounts
Empty properties
If you own an empty property or second home, the amount of Council Tax you pay will depend on the following classes.
| Class A | Furnished properties/second homes which have a restricted use e.g. holiday chalets | Full Council Tax |
| Class B | Furnished properties/second homes (you may also be charged an empty homes premium) | Full Council Tax |
| Class A and B exception | Liable person living in defined job related accommodation | 50% discount |
| Class C | Empty and unfurnished properties (if empty and unfurnished for more than 1 years, will be charged an empty homes premium) | Full Council Tax |
| Class D | Empty and in need of or undergoing structural alteration or major repair (if empty and unfurnished for more than 1 years, will be charged an empty homes premium) | Full Council Tax |
| Class E | Empty due to occupant living in job related armed services accommodation | Full Council Tax |
| Class F | Empty properties which form part of another property that is in use e.g. an empty annexe in an occupied home | Full Council Tax |
Some properties are exempt from Council Tax. These include both occupied and unoccupied properties. For this full list of exempt properties, see exempt properties.
If your bill shows that a discount or exemption has been allowed, you must tell the Council of any change of circumstances which effects your entitlement. If you fail to do so, you may be required to pay a financial penalty.
For more information regarding empty homes premiums, see empty homes premium.