Landlord Council Tax Exemption

Council Tax Exemption

As of April 2013 the way in which councils deal with council tax has changed.

Included in this change are the exemptions of certain properties which once received full council tax exemption.

Key Changes

• all councils have removed the 10% discount on second homes
• majority of councils have now added an additional premium charge of 50% on properties that are empty for more than 2 years
• once an exemption or discount has been used it can be applied for again once a tenant has lived in the property for 6 weeks unless otherwise specified
• unfurnished properties cannot have any furniture in the house except white goods; washing machines and other appliances, but not ovens even if free standing

Preston

Empty homes discounts

• unoccupied properties needing major repairs or having structural alterations are entitled to a 50% discount for 12 months
• unoccupied and substantially unfurnished properties are entitled to a 100% discount for 2 months, followed by a 50% discount for a further 4 months

South Ribble

Empty homes discounts

• new (exempt for six months);
• not furnished enough to live in (exempt for six months);
• owned by a charity (exempt for six months); or
• needing structural alteration or major repair (exempt for up to 12 months).

Fylde

Empty homes discounts

• new (exempt for six months);
• not furnished enough to live in (exempt for six months);
• owned by a charity (exempt for six months); or
• needing structural alteration or major repair (exempt for up to 12 months).

Blackpool

Empty homes discounts

• You may be able to claim a 50% discount from payment for up to 12 months if your property is in need of or undergoing major structural repairs and it is not occupied
• If the property is empty and unfurnished you are eligble for 3 months relief

Wyre Council

• Exemptions for occupied properties
• Exemptions which last for a limited period

Class A Dwellings – Dwellings which require, or are undergoing, major/structural repair work to render them habitable – Exemption abolished from 01 April 2013

• up to 6 months after completion of the alterations so long as they remain unoccupied and substantially unfurnished or,
• up to one year provided they remain unoccupied and substantially unfurnished.

Class C – Empty Property

• discount of 100% for one month followed by a 50% discount for five months. If the property remains empty and unfurnished after this an application is required to apply for a 25% long term discount.
• (If ownership changes within the 6 months, the exempt period does not start again.)