Council tax 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

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