This refers to furnished and unoccupied properties.
From 1 April 2018 onwards an additional 50% premium will be raised on such properties. Up to this date there was NO discount for second homes, but there are some exemptions where a 50% discount will be applicable. These are:
- unoccupied caravans
- dwellings which are furnished but unoccupied because the owner is liable to a Council Tax elsewhere in job-related accommodation
- dwellings which are unoccupied because the liable person is the personal representative of the deceased former occupier and where less than 12 months have elapsed since grant of probate or Letters of Administration were obtained;
- armed forces personnel who are required to live in accommodation provided by the Ministry of Defence to perform the duties of their office.
If your application for a discount is refused please remember that you have the right to appeal- firstly to the Council and if refused again, to the Valuation Tribunal. Details of the Tribunal would be sent on refusal of your appeal.