Second homes
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.
Unoccupied properties
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.
The above applies to the property, not the responsible person, and is regardless of any change of liability during the unoccupied period.