Empty properties
Discount does not apply unless the empty property is unfurnished. Discount is for three months only from the date the property became unoccupied and unfurnished.
If your tenants move out early, they too may be entitled to all or part of this discount up to the end of their tenancy. In these circumstances, you may only have a partial discount for the remainder of the empty and unfurnished period or no discount at all.
The discount needs to be claimed promptly. If you have recently bought an empty property to let there may be Council Tax to pay immediately if the discount period has already ended.
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