There is no discount in respect of a property which is nobody’s sole or main residence. This includes properties owned by a landlord where there is no tenancy agreement in place.
A discount of 50% still applies to a second home that is specifically job related, such as when a publican is required to live on the premises but maintains a main home elsewhere.
Properties that are unoccupied are not entitled to any discount. Full council tax is payable on all properties unless specific circumstances apply.
If a property should remain unoccupied for 2 years or more, an additional premium of 100% will be payable until such a time as the property is reoccupied.
Please note that the above applies to the property, not the responsible person, and is regardless of any change of liability during the unoccupied period.