Council tax How we work out the council tax for empty properties

Empty furnished properties: 

Council Tax is charged in full, from when the property became empty.  

Empty unfurnished properties: 

  • Properties that are empty and unfurnished for two to five years pay 200% of the Council Tax. 
  • Properties that are empty and unfurnished for five to ten years pay 300% of the Council Tax 
  • Properties that are empty and unfurnished for more than ten years pay 400% of the Council Tax 

This will change on 1 April 2024. Properties that have been empty and unfurnished for one to five years will be charged 200% of the Council Tax (extended from two to five years). 

Empty and substantially unfurnished due to major repairs or structural alteration: 

Council Tax is charged in full, from when the property became empty. 

  • If the property is still empty after two years, the full charge increases by 100% (this changes to one year from 1 April 2024) 
  • If the property is still empty after five years, the full charge increases by 200%. 
  • If the property is still empty after ten years, the full charge increases by 300%. 

Empty annexes being treated as part of the main property: 

Council Tax is charged in full, from when the annexe became empty. 

Empty because a member of the armed forces is on active service: 

There is no charge while on active service. 

Left empty by a student who is studying outside Manchester: 

There is no charge while empty if the owner has been a student since they last occupied the property, or became a student within six weeks of leaving the property. 

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