Empty furnished properties:
Currently, Council Tax is charged in full, from when the property became empty.
From 1 April 2025 a new premium will be introduced for empty furnished properties. After one year of the property being empty and furnished a Council Tax charge of 200% will apply.
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 came into force 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.