Council Tax Discounts
Changes to Council Tax Discounts for Second Homes and Long Term Empty Properties
From 1 April 2012 domestic properties that are furnished but are no-one's main residence such as second homes will have their council tax charges increased from 50% to 90%.
From the same date domestic properties that are unoccupied and unfurnished and are no longer subject to a council tax exemption (known as long term empty properties) will be charged 100% council tax rather than 50% as they are now.
FAQ's
Why have these changes been made?
To better reflect the costs of providing services to these properties and to encourage occupation of empty properties.
Is it only second homes that are having their charge increased from 50% to 90%?
No, any property that is furnished and is no-one's main residence will be charged 90%. For example if you are a landlord and you have a furnished let that is untenanted you will pay the higher charge.
Are there any properties that will still only pay 50%?
Yes, if you have to live in a second property that is provided by your employer such as publicans or caretakers you may be eligible to pay 50% on one of the properties. Or, if all residents of a property fall into a disregarded category such as apprentices then the 50% discount will still apply.
If my property becomes empty and unfurnished am I still entitled to an exemption?
Yes, depending upon the circumstances. For example, up to six months exemption will be granted to empty and unfurnished properties before they come back into full charge under the new arrangements. This may be increased to up to twelve months if the property requires or is undergoing major repairs or structural alterations.
Is the single person discount being changed?
No, this remains at 25% for the moment.
These FAQ's are for general guidance only. For further information please contact us by emailing counciltax@northwarks.gov.uk, phoning 01827 715341 or visiting us at the Council House, South Street, Atherstone, Warwickshire, CV9 1DE.
Pages in Council Tax Discounts
- Discounts - Council Tax
- Student
- Over 18 and still at school
- Student Nurses
- Apprentice
- YTS Trainee
- How liability for Council Tax is affected
- How to apply and Contact Details
- You are here: Changes to Council Tax Discounts for Second Homes and Long Term Empty Properties


