No discount is offered for vacant and unfurnished and newly completed properties.
If a property remains empty and unfurnished for longer than two years then a further 100% charge will be applied. Unless:
- Persons living away from home due to work commitments with the Ministry of Defence. E.g. service personnel posted away from home.
- The empty property must be the person's main home.
- Annexes which form or are part of the main house.