Council tax - empty and unfurnished properties

Overview

Since April 2013, Councils have had the ability to charge additional council tax on empty properties. The Council uses this discretion but allows a one-month period of grace for unfurnished properties, where no tax is charged.

This consultation is on the proposal to remove the one-month discount, when empty and unfurnished properties become vacant from 1 April 2025.  The change would be consistent with furnished properties, where no discount applies. 

Summary of options

Option 1: Retain the current one calendar month full discount on empty and unfurnished properties when they become vacant.

Option 2: Remove the one calendar month full discount from 1 April 2025.

Why your views matter

This would simplify our administration, reduce the scope for disagreements between landlords and former tenants, and be consistent with those for furnished dwellings.