19 February 2013

King West

Council Tax - Empty Property Relief Changes wef 1 April 2013

Under the Local Government Finance Act 2012 Local Authorities are dramatically changing empty property relief for unoccupied properties with effect from 1st April 2013.

This is dependent upon each local authority but we are currently aware of two authorities that will be making the following amendments:

  • Empty Property relief – 100% discount for one month followed by a 25% discount for the following 5 months.  If the property is still empty after 6 months then the full Council Tax will be levied to the owner.  If after 2 years the property is still empty a further premium of 50% (i.e. 150%) will be payable.  Previously a 100% discount applied for 6 months if a property was unoccupied.
  • Uninhabitable property – dwellings undergoing structural modernisation will receive a discount of 75% for up to 12 months.
  • Second homes – there will be no discounts.

It is therefore more important to let a property within the first month of it becoming unoccupied in order to prevent paying Council Tax at the full rate.

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