With effect from 1 April 2008 the 50 per cent reduction in council tax charge for empty property will no longer apply.
The six month free period will still apply for empty, unfurnished property. The six months starts when the property becomes empty (periods of occupation of less than 6 weeks are not counted).
If a property requires, or is undergoing structural alteration or major repair work, an exemption may be applicable for up to 6 months after the completion of the works. This is restricted to a total exemption period of 12 months.
There are a number of other circumstances in which a property may be exempt from the council tax charge whilst empty: -
The property is owned by a charity (exempt for up to 6 months)
Left empty by someone who has gone into prison or who is a permanent resident in a hospital, residential or nursing home, (provided they were the last occupier of the property)
Left empty by someone who has moved in order to provide personal care to another person
Left empty by students
Waiting for probate or letters of administration to be granted (and for up to six months after the granting of probate)
The property has been repossessed
The property is the responsibility of a bankrupt’s trustee
Occupation of the property is forbidden by law, for example has been served with a Compulsory Purchase Order
The property is waiting to be occupied by a minister of religion
The property is an annexe
The change in council tax charges on empty homes is an incentive for owners to bring the home back into use. One of the reasons for abolishing the discount is to deal with the empty homes that can cause problems for local residents.
For enquiries about council tax/exemptions for empty property please telephone: 0161 770 6622, e-mail: council.tax@oldham.gov.uk or write to: Council Tax Office, PO Box 4, Civic Centre, West Street, Oldham OL1 1UH.
For advice on bringing empty property back into use please telephone: 0161 770 4451/1663, e-mail: empty.properties@oldham.gov.uk