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

Empty furnished properties

Since April 2019

Council Tax has been charged in full, from when the property became empty. There has been no change to this rule to date.

Empty unfurnished properties

Since April 2019

  • Council Tax has been charged in full, from when the property became empty.
  • If the property was still empty after two years, the full charge increased by 100%.

Since April 2020

  • As above; and further
  • if the property was still empty after five years, the full charge increased by 200%.

Since April 2021

  • As above; and further
  • if the property was still empty after ten years, the full charge increased by 300%.

Empty and substantially unfurnished due to major repairs or structural alteration

Since April 2019

  • Council Tax has been charged in full, from when the property became empty.
  • If the property was still empty after two years, the full charge increased by 100%.

Since April 2020

  • As above; and further
  • if the property was still empty after five years, the full charge increased by 200%.

Since April 2021

  • As above; and further
  • if the property was still empty after ten years, the full charge increased by 300%.

Empty annexes being treated as part of the main property

Since April 2019

Council Tax has been charged in full from when the annexe became empty. There has been no change to this rule to date.

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

Since April 2019

There is no charge while on active service. There has been no change to this rule to date.

Left empty by a student who is studying outside Manchester

Since April 2019

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. There has been no change to this rule to date.

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