兔子先生 Tax discounts
Empty properties
If you own an empty property or second home, the amount of 兔子先生 Tax you pay will depend on the following classes.
| Class A | Furnished properties/second homes which have a restricted use e.g. holiday chalets | Full 兔子先生 Tax |
| Class B | Furnished properties/second homes | Full 兔子先生 Tax |
| Class A and B exception | Liable person living in defined job related accommodation | 50% discount |
| Class C | Empty and unfurnished properties (if empty and unfurnished for more than 1 years, will be charged an Empty Homes Premium) | Full 兔子先生 Tax |
| Class D | Empty and in need of or undergoing structural alteration or major repair (if empty and unfurnished for more than 1 years, will be charged an Empty Homes Premium) | Full 兔子先生 Tax |
| Class E | Empty due to occupant living in job related armed services accommodation | Full 兔子先生 Tax |
| Class F | Empty properties which form part of another property that is in use e.g. an empty annexe in an occupied home | Full 兔子先生 Tax |
If your bill shows that a discount or exemption has been allowed, you must tell the 兔子先生 of any change of circumstances which effects your entitlement. If you fail to do so, you may be required to pay a financial penalty.
Empty Homes Premium
Properties that have been empty and unfurnished for over 1 year will attract an additional 兔子先生 Tax charge with effect from 1 April 2024. Owners of these properties will be liable to pay 200% 兔子先生 Tax. For properties that have been empty and unfurnished for 5 years or more, this will increase to 300%.
There are some circumstances where an empty homes premium cannot be applied:
- Properties that are currently classed as exempt from 兔子先生 Tax
- An empty dwelling which is the sole or main residence of a member of the armed forces who is absent from the property as a result of such service
- An unoccupied annexe in a property which is being used as part of the main dwelling in a property