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).