Property recently been transferred to client after probate granted. It's vacant and in the midst of being sold with the only items left being those awaiting collection by a charity shop. The LA are insisting on charging 50% empty property rates until all furniture removed.

I understood if it was substantially unfurnished then it would be exempt. What's the definition of this? It sounds very subjective to me.

If you haven't already sorted this out, I suggest you get a copy of CPAG's Council Tax Handbook. Chapter 5 deals with exempt dwellings. It seems the dispute here is whether the dwelling is 'vacant' or 'unoccupied'. Vacant means unoccupied and 'substantially unfurnished'. There is no definition of substantially unfurnished, but the handbook says that LA's tend to interpret as "there are insufficient furnishings to enable someone to live in the dwelling". I would take this to mean things like a bed, chairs, cooker - the essentials.

There is a right of appeal against LA decisions on coucil tax.

Thanks Tony. Just as I thought abt the phrase 'substantially unfurnished'.