Final decisions on the Council Tax you will be liable to pay for your empty property lies within your individual council, as detailed above, however it’s also worth familiarising yourself with further rules regarding properties which have remained empty for two years or longer.
If a home has been empty and unfurnished for at least 2 years, your council has the power to charge up to an extra 50% Council Tax, assuming it is not an annexe. Please note that those in the armed forces are also exempt from this fee. Local authorities may also set an empty house premium for long term empty properties. Properties which have been unoccupied, substantially unfurnished for over two years may be charged up to 150% of normal liability which is why it is so important to establish whether you are liable.
However, if you feel that you own an empty property that is uninhabitable, you might be eligible to be removed from paying Council Tax for empty dwellings. To do this, simply apply to your local valuation office agency for the property to be removed. This may provide exemption for a period of time subject to the policy of each individual council.