10. Second homes and long-term empty properties
In Scotland, local authorities have the power to reduce the discount offered on furnished second homes from 50% to just 10%. In England and Wales, authorities have discretion to reduce the discount below 50% or to offer no discount at all. People who need to live elsewhere because of their (or their partner’s) job, including armed forces personnel who have to live in alternative accommodation provided by the Ministry of Defence, receive an automatic discount of at least 50% on their home.
Properties that have been unoccupied and substantially unfurnished for more than two years may not qualify for a discount and the council tax may be increased by up to 50%.
; ;