Council Tax Empty Property Charges

Council Tax Empty Property Charges

Properties undergoing structural alteration or repair

From 1st April 2013, the government abolished the exemption previously given for properties undergoing structural alteration or repair (Class A) and gave local authorities the discretion to adopt their own discount.  From 1st April 2013 a discount of 25% will be awarded for up to 12 months.

If you wish to apply for a discount because your property is undergoing either structural alteration or major repair please complete and return the application form below.

Properties that are empty and unfurnished

From 1 April 2013, you can receive as 100% discount for 2 months from the date that a property becomes empty and unfurnished. After two months you will no longer receive any discount and the full charge becomes payable.

Please note that this exemption is awarded in respect of the property only and therefore tenants who vacate before the end of their tenancy may be entitled to some or all of this exemption.

The 6 week rule applies whereby a further discount cannot be applied for until the property has been occupied for a minimum of 6 weeks.

Properties that are empty and furnished

 

The discount on furnished properties, which are no-ones sole or main residence is 10%.

Long term empty property premium

An additional amount of council tax (a “premium”) to be paid when a property has been empty for at least two years was introduced from 1st April 2013. We have set the maximum 50% premium, meaning that if your property has been empty for at least two years, you will have to pay the whole council tax bill, plus half on top again (ie 150% charge).

Empty forces job related

Where an empty property would be the sole or main residence of a person were it not for the fact they must live in accommodation provided by the Ministry of Defence by reason of their employment ie: service personnel posted away from home the empty homes premium of 50% cannot be charged. These properties will be charged at 100% of the council tax whilst the property remains empty.

Empty annex

An empty homes premium cannot be charged where a dwelling which forms an annex in a property which is being used as part of the main residence or dwelling in that property. These properties will be charged at 100% of the council tax whilst the property remains empty.

Contact us if you think that any of the above applies.

Council Tax

West Lindsey District Council
Guildhall, Marshall’s Yard
Gainsborough
Lincolnshire
DN21 2NA

Email: council.tax@west-lindsey.gcsx.gov.uk

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