When no one occupies a property, but it is furnished, a 10% reduction on your Council Tax bill may be applicable.
If your property is a second home, i.e. it is not your main residence, a 10% reduction in your Council Tax bill may apply. Evidence of your registration elsewhere for Council Tax purposes will be required.
There are certain types of unoccupied properties which are exempt:
Class |
Description |
|
A |
Unoccupied property undergoing structural alterations/major repairs are exempt for a maximum of twelve months so long as they remain unoccupied and unfurnished |
|
B |
Unoccupied property owned by a registered charity
Last occupied by the charity, and less than six months since last occupation date |
|
C |
Unoccupied properties which are unfurnished are exempt for six months |
|
D |
Unoccupied property, which was the previous sole or main residence of a person now in detention (except for non-payment of a fine or Council Tax) |
|
E |
Unoccupied property which was the previous sole or main residence of a person now either a permanent hospital patient or resident in a home |
|
F |
Unoccupied property where the sole occupier is now deceased and forms part of the estate of the deceased person. Exemption is valid up to six months after the grant of probate or letters of Administration, then Council Tax is payable with 10% discount. If the deceased was a tenant, exemption applies until the tenancy ceases or is disposed of |
|
G |
Unoccupied property where occupation is prohibited by law, e.g. property is kept unoccupied due to impending compulsory purchase order |
|
H |
Unoccupied property held vacant for a Minister of Religion from where they would perform their duties |
|
I |
Unoccupied property where person is resident elsewhere for the purposes of receiving care, not resident in a hospital etc., previously his/her sole or main residence and has been continuously unoccupied |
|
J |
Unoccupied property where person is resident elsewhere for the purposes of providing personal care previously his/her sole or main residence |
|
K |
Unoccupied property where the qualifying person is a student, or became a student within 6 weeks of vacating the property and was previously his/her sole or main residence |
|
L |
Unoccupied property where the Mortgagee is in possession |
|
Q |
Unoccupied property where the liable person is a trustee in bankruptcy |
|
T |
Unoccupied dwelling which forms part of a single property which includes another dwelling but can not be let separately from that dwelling |
The Listing Officer is responsible for the banding of all properties and is set by the Inland Revenue. They can be contacted at: Betchworth House, 57-65 Station Road, Redhill, Surrey RH1 1QB. Telephone number: 01737 754000.
If you feel your property is uninhabitable and is likely to remain so for more than twelve months, you should contact the Listing officer to have your property removed from the valuation list.