The Local Government Act 2003 s.11 introduced in April 2004 allowed local authorities to have the discretionary power to abolish the long-standing discount on Council Tax for empty properties and second homes and to charge full Council Tax for these properties.
This is discretionary power and it will depend entirely on the Local Authority as to whether this is implemented. The pressure for housing varies from one area to another, and some authorities may wish to encourage second home owners and owners of empty properties who can bring a useful input to the local economy.
It is advisable to check whether this applies to the Local Authority where the empty property is located.