There are various situations when a dwelling is exempt from being liable to council tax. This should not be confused with certain occupiers being entitled to a discount.
Vacant and unoccupied dwellings
The term ‘vacant’ refers to a dwelling which is both:
- unoccupied; and
- substantially unfurnished
[The Council Tax (Exempt Dwellings) Order 1992]
The legislation contains no definition of ‘substantially unfurnished’. In practice many local authorities regard a dwelling as ‘substantially unfurnished’ if there are... Please login or signup to continue reading this content