03. Liability for Council Tax on vacant properties

If a property is currently vacant, the liability for Council Tax falls on the owner of the property. Here is a detailed breakdown of the liability for Council Tax on vacant properties: 

Owner's responsibility

• The owner of the vacant property is responsible for paying the Council Tax until the property is occupied again or until ownership changes. 
• Even if the property is not generating any income or being actively used, the owner remains liable for Council Tax charges. 

Empty property discounts

• Some local councils offer discounts on Council Tax for certain types of vacant properties. These discounts vary depending on local regulations and policies. 
• Owners of vacant properties should check with their local council to see if any discounts or exemptions apply to their situation. 

Long-term vacancy

• In some cases, properties that remain vacant for an extended period may be subject to additional Council Tax charges or penalties. 
• Local councils may have specific regulations regarding the taxation of long-term vacant properties to encourage owners to bring them back into use. 

Changes in liability

• If the property is sold or changes ownership while vacant, the liability for Council Tax transfers to the new owner. 
• Sellers should inform the local council of the change in ownership, while buyers should promptly register themselves as the new Council Tax payer for the property. 

Occupation by squatters or trespassers

• If a vacant property is occupied by squatters or trespassers, the owner may still be liable for Council Tax charges unless they can prove that they have taken reasonable steps to prevent unauthorised occupation. 
• Owners should take measures to secure vacant properties to minimise the risk of unauthorised occupation and potential Council Tax liability. 

Unoccupied and unfurnished properties

• Properties that are both unoccupied and unfurnished may qualify for a Council Tax exemption or discount for a limited period, typically up to six months. 
• Owners should check with their local council to determine eligibility for this exemption and ensure compliance with any requirements or conditions.