10. Second homes and long-term empty properties
Second homes – Local authorities can reduce or remove the discount (see
9 above ) offered on furnished second homes. They can also double your normal council tax.
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 one year 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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