New changes to council tax exemptions for empty properties came in to force from 1 April 2013. The exemption Class C, which allowed a six months period of no charge on unoccupied and unfurnished properties, ceased to exist on 1 April 2013.
Chelmsford City Council has replaced the exemption with a general discount of 100% for unoccupied and unfurnished properties, which will apply for the first three months that a property is empty, regardless of the condition of the property (i.e whether it is in a good state of repair or not).
When the three month discount period ends, the full council tax charge for the property will be payable by the owner.