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    From DDC website -

    Council Tax discount for 'second homes' has been removed

    The 10% Council Tax discount for 'second home' owners has been removed. Owners of 'second homes' can no longer get a discount on their Council Tax and have to pay 100% of the Council Tax bill.

    Council Tax exemption for empty and unfurnished properties has been removed

    The 100% Council Tax exemption for empty and unfurnished properties has been removed. Owners of empty properties that are not undergoing major structural repairs can no longer receive a six month exemption and have to pay 100% of the Council Tax bill when properties are empty and unoccupied.

    Landlords have to pay 100% Council Tax when their properties are empty between tenancies.

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