We no longer award a discount for unoccupied and substantially unfurnished homes or properties undergoing (or requiring major repair work) or structural alteration.
Second homes and unoccupied furnished properties that are not used as a sole or main residence do not attract a discount.
Empty homes premium
Properties that have been unoccupied, and substantially unfurnished for two years or more, are subject to a premium of 150%. Periods of 6 weeks or less when the property is occupied/furnished are disregarded for the purposes of calculating the 2-year period for the empty homes premium.
The empty homes premium will not be charged to properties left empty for a specific purpose that have a specific statutory exemption, for example:
when a person goes into care
a property that would otherwise be the sole or main residence of a member of the armed services, who is absent from the property as a result of such service
a dwelling that forms part of a single property being treated by a resident of that property as part of the main dwelling, for example, annexes.