Council tax legislation gives Medway Council the discretion to vary the amount of discount given to empty properties and second homes. The council's policy is summarised below:
Long-term empty properties
Although there is an initial tax-free period of up to six months for unfurnished empty properties which are not anybody's main residence, Medway Council does not give any discount after that period. It hopes that owners of long-term empty properties will be encouraged to rent out their property rather than leaving it empty.
Second homes
Properties which are not anybody's main residence and are furnished attract a discount of 50 per cent, although they are not entitled to the six-month exemption period. Please note that Medway Council has agreed this policy for charges on empty properties and discretion cannot be applied in individual cases. Some empty properties may, however, be eligible for an exemption from the council tax.
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