10. Second homes and long-term empty properties
Second homes – In England and Wales, local authorities can reduce the discount offered on furnished second homes to below 50% or to offer no discount at all. In Scotland, authorities can reduce the discount offered on furnished second homes from 50% to just 10%.
Empty properties – Properties in England that have been unoccupied and substantially unfurnished for more than one year may not qualify for a discount. The council tax of such a property can be doubled after two years of being unoccupied, trebled after five years and quadrupled after ten years. Properties in Scotland and Wales that have been unoccupied and unfurnished for more than one year may not qualify for a discount and the council tax may be doubled in Scotland or quadrupled in Wales.
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