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Council tax flowchart description

Top of chart begins: How long has the property been empty?

  1. If “less than 12 months” answered then:

    Levy not applicable until property has been empty for 12 months

    How much council tax is payable will depend if any exemptions or discounts apply. Contact our advice service for more information

  2. If “12 months or more” answered then ask: “Is the property up for rent or sale?”

    1. If “Yes” answered then:

      The levy can’t be applied until the property has been empty for 24 months

    2. If “No” answered then:

      Levy can be applied meaning that 200% council tax is payable