Empty furnished properties:
Currently, Council Tax is charged in full, from when the property became empty.
From 1 April 2025, any property that has been empty and furnished for more than 12 months will be charged 200% of the Council Tax rate.
This includes properties that are occupied occasionally by people who have their main residence elsewhere. For example, people who work in the city during the week but return to their family home at weekends and holidays.
Empty unfurnished properties:
- Properties that are empty and unfurnished for one 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
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 one year, the full charge increases by 100%.
- 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.