Changes to discounts and exemptions from April 2013


The Local Government Finance Act 2012 allowed councils to change the discounts and exemptions that they charge on certain types of properties.

Each council was allowed to apply its own discretion and the changes suggested and approved by South Northamptonshire Council are detailed in the list below.

Empty properties

The old Class C exemption where a property had been empty (unoccupied and unfurnished) attracted a 100% exemption for a maximum period of six months.

From 1 April 2013, the exemption was removed and has been replaced with a Class C 50% discount for a maximum period of 3 months, then a nil discount (100% charge) for the remaining period.

Uninhabitable properties

The old Class A exemption where a property requires, or is undergoing, major repair works to render it habitable, or is undergoing structural alterations. The exemption applied for twelve months.

From 1 April 2013, the exemption was removed and replaced with a Class D nil discount (100% charge).

Second homes

Where no adult occupies a furnished dwelling as their sole or main residence (known as 'second homes') the discount was set at 10%.

From 1 April 2013, this discount was removed, thereby placing second homes on the same basis as normal homes with a nil discount (100% charge).