Service Description: Council Tax is a tax on domestic property collected by your local council. The council tax provides approximately 20% of the council’s gross budget and is a vital element in raising revenue which contributes towards the provision of services to residents.
Also known as:- About Council Tax, Council Tax Discounts, Council Tax Exemptions, Council Tax Reductions, Holiday Homes, Reductions, Second Homes
Answer: Yes if it is unoccupied and occupation is prohibited. However, if it is used to extend the main home accommodation it would be treated as occupied. - Related Link