Class C (up to 31st March 2013)

Premises that have been unoccupied and substantially unfurnished for less than six months

A vacant dwelling which has been such for a continuous period of less than six months ending immediately before the day in question

Any property which is unoccupied (nobody lives there) and substantially unfurnished
The exemption applies from the date that the premises becomes both unoccupied and substantially unfurnished
The definition of substantially unfurnished not prescribed by law but is one that will require particular care in its interpretation.

The exemption will last for a maximum of six months as long as the conditions are met. Only one period of six months is given irrespective of any changes in ownership.

The 6 months period will commence again once the premises have been occupied for a period of greater than 6 weeks

Changes in Wales from 2004

The Council Tax (Prescribed Classes of Dwellings) (Wales) (Amendment) Regulations 2004.

The Local Government Act 2003 introduced a more flexible power, which enables the National Assembly for Wales to prescribe classes of dwellings for which billing authorities may either reduce or completely remove discounts in all or part of their areas.

The Council Tax (Prescribed Classes of Dwellings) (Wales) (Amendment) Regulations 2004. introduces a new Class C. This allows local authorities to reduce or end the 50% council tax discount for chargeable dwellings which are unoccupied and substantially unfurnished. The homes that fall into Class C will be long term empty homes.

This regulation is came into force on 25th February 2004