Unoccupied properties prohibited by law
What you need to know
A property that is unoccupied is exempt from council tax if:
- the property owner has been served with a prohibition order. This prevents them from living in it
- the property is subject to a compulsory purchase order
- the property is unoccupied due to planning conditions
This means you do not have to pay council tax for the property. The property does not need to be unfurnished.