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

Type of property	From 1 April 2019	From 1 April 2020
Empty and unfurnished	No discount available Full charge when property becomes empty Full charge plus 100% after two years	Full charge when property becomes empty Full charge plus 100% after two years Full charge plus 200% after five years
Empty and furnished	Full charge when property becomes empty	No change to the rules
Empty and substantially unfurnished due to major repairs or structural changes	No discount available Full charge when property becomes empty Full charge plus 100% after two years	Full charge when property becomes empty Full charge plus 100% after two years Full charge plus 200% after five years
An empty annexe treated as part of the main property	Full charge when annexe becomes empty	No change to rules
Empty because a member of the armed forces is on active service	No charge while on active service	No change to rules
Empty because a student is studying outside Manchester	No charge while empty as long as the owner has been a student since they left or became a student within six weeks of leaving	No change to rules

Book of condolence