Council Tax on unoccupied properties

Changes to Council Tax on unoccupied properties From April 2009

The Local Government Act 2003 received Royal Assent on the 18 September 2003. It allowed local billing authorities discretion to charge additional amounts on unoccupied properties. This discretion can be applied for second homes and long-term empty homes from 1 April 2004.

From 1 April 2009 Amber Valley Borough Council has exercised its discretion to vary the discount applicable to properties that are not occupied as anyone’s main residence and that are not exempt from Council Tax.

If the unoccupied property is furnished (known as a "second home" for Council Tax purposes), then the Council Tax bill will be reduced by 10% (the only exception to this is where the property occupied elsewhere by the council tax payer is required for job related purposes, i.e. the property is provided by the occupier’s employer as a condition of employment, in which case the Council Tax bill on the unoccupied property will continue to be reduced by 50%).