Service Description: In certain cases you may qualify for a Council Tax reduction, for example, if only one adult lives in your home, if you're disabled, if you live with people we don't count for Council Tax purposes like a full-time student, a student nurse or a carer. There are various discounts that you may be eligible to claim to reduce your bill. A property can be exempt (no Council Tax to pay) for a fixed period or it can be exempt indefinitely. The length of time a property is exempt depends on the reason for the exemption. Often a property is exempt from Council Tax because it is unoccupied (empty). However, some occupied properties can also be exempt.
Answer: The changes to the legislation abolish the 100 per cent exemption and gives Local Authorities discretion to award a discount. The Isle of Wight Council determined that a discount of 100 per cent from the date the property becomes empty and unfurnished will apply for a maximum of 3 months. After 3 months the full council tax charge is payable. If the property remains empty and unfurnished for two years a 50 per cent premium will be levied in accordance with the government's legislation and Isle of Wight Council's policy therefore, increasing the council tax charge to 150 per cent.