Council tax exemption

[lalalonglegs]

I recently bought a property to develop - it is empty and has been for a few months. I assumed that it would be exempt from council tax because of this but the LA say that, because the previous owner had already claimed empty property exemption on it, then its six-month allocation has been used up. Is this correct?

It depends if it is livable or not. YOu can get a 6 month exemption fairly easily but anything longer may require a visit to assess the state of the property.
You don't get an exemption just because the property is empty.

There's the unoocupied and unfurnished exemption and then the major works exemption. If the former has expired you may get 50% discount until you start ripping the place apart. Then an inspector should come and inspect the property when you apply for the major works exemption. This exemption used to be open ended, but is now time limit iirc.

There is a A2 - Dwellings where structural alterations or major repairs have taken place (exempt for up to 12 months) exemption - ask about that.

No, it doesn't need major works. It just didn't occur to me that the six months was per property rather than per owner, iyswim. It is livable but completely empty while we wait for it to sell.

You would need to furnish it and have someone in there for a while before you got another 6 months exemption.