Council Tax and empty properties
A property which is unoccupied for any reason, whether it is furnished or unfurnished, will have no exemption or discount applied.
Council Tax is a property tax that applies to all dwellings and in the absence of a resident the owner is liable for the charge when a property is unoccupied. You can be liable for multiple properties as an owner of a property and all the Council Tax paid on each property contributes to the services provided by us in the area.
If a property you own becomes unoccupied you must notify us.