Discount for furnished second homes
Furnished properties which are no-one's main
home (e.g. second homes or furnished lettings which are
currently without a tenant) attract a 10% discount.
Properties which are made available for
short-term holiday letting in the course of a business will not be
subject to Council Tax with the 10% discount, but will instead
incur Non-Domestic Rates liability (otherwise known as
Business Rates).