Unfurnished properties will be eligible for a 100% discount for the first month that they are unoccupied. After the first month Council Tax will be charged at the full amount. This discount will commence as soon as you (or your tenant) leaves the property to live elsewhere.
This does not apply to properties where the occupier has left the property on a temporary basis, for example for work or travelling purposes.
To apply for this discount, the property must not be anyone’s main residence.
Unoccupied and unfurnished properties undergoing major repair or structural alteration may qualify for a 25 per cent discount, allowed for up to one year only.
From 1 st April 2019, unfurnished property that has been empty for two years or longer will be charged at 200% of the tax set.