How we work out the Council Tax for empty and unoccupied properties
The discount types below start on the date the property becomes empty and substantially unfurnished.
Discount Types
Empty and unfurnished property undergoing major works including structural repairs
- 50% discount for up to 12 months, followed by full charge.
Empty and unfurnished property
- 100% discount for one month followed by full charge.
Apply for a council tax discount
Additional premiums for properties empty for 2 years and over
From 1 April 2019, an additional amount of Council Tax (a premium) is charged when a property has been empty for two years or more. This is unless it’s an annexe or you’re in the armed forces.
Cornwall Council members approved the Long Term Empty Premium increases on the 26 February 2019.
- Prior to 1 April 2019 - 50% for those properties which are empty for 2 years and over
- From 1 April 2019 - 100% for those properties which are empty for 2 years and over
- From 1 April 2020 - 200% for those properties which are empty for 5 years and over
- From 1 April 2021 - 300% for those properties which are empty for 10 years and over
The empty discount can be split: a tenant who vacates the property before the end of their tenancy may be entitled to claim an empty discount. Therefore, a landlord may find that they are not entitled to a claim a discount, when they become responsible for paying the bill in-between tenants, as the discount has already been ‘used up’ by the previous tenant. A similar situation would apply if the property is being sold – the seller could claim all of part of the discount if they move out before the date of completion.
A property must be occupied for more than six weeks to ‘reset the clock’ for the purpose of empty property discounts.
Cornwall Council members approved the premiums on empty homes on the 11 December 2012.
The discount types below start on the date the property becomes empty and substantially unfurnished.
Discount Types
Continue readingEmpty and unfurnished property undergoing major works including structural repairs
- 50% discount for up to 12 months, followed by full charge.
Empty and unfurnished property
- 100% discount for one month followed by full charge.
Apply for a council tax discount
Additional premiums for properties empty for 2 years and over
From 1 April 2019, an additional amount of Council Tax (a premium) is charged when a property has been empty for two years or more. This is unless it’s an annexe or you’re in the armed forces.
Cornwall Council members approved the Long Term Empty Premium increases on the 26 February 2019.
- Prior to 1 April 2019 - 50% for those properties which are empty for 2 years and over
- From 1 April 2019 - 100% for those properties which are empty for 2 years and over
- From 1 April 2020 - 200% for those properties which are empty for 5 years and over
- From 1 April 2021 - 300% for those properties which are empty for 10 years and over
The empty discount can be split: a tenant who vacates the property before the end of their tenancy may be entitled to claim an empty discount. Therefore, a landlord may find that they are not entitled to a claim a discount, when they become responsible for paying the bill in-between tenants, as the discount has already been ‘used up’ by the previous tenant. A similar situation would apply if the property is being sold – the seller could claim all of part of the discount if they move out before the date of completion.
A property must be occupied for more than six weeks to ‘reset the clock’ for the purpose of empty property discounts.
Cornwall Council members approved the premiums on empty homes on the 11 December 2012.