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.

acant 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

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