From 1st April 2022 you cannot claim a discount that become unoccupied and unfurnished after this date.
If your property became empty and unfurnished prior to 1st April 2022, you may be able to apply for a backdated discount, as long as one has not been granted before.
Prior to 1st April 2022, a 100% discount on council tax will be given for a maximum of 1 month (the discount will start from the date the property becomes unoccupied and substantially unfurnished).
No discount will be given if the property remains empty and unfurnished after 1 month or after 31st March 2022 (unless the property has been granted a discount as it is undergoing major repair work).
"Substantially unfurnished” is not defined in council tax legislation. A property which is substantially unfurnished is unlikely to be occupied or be capable of occupation. A property which is capable of occupation can reasonably be expected to contain some, if not all, items from both of the following categories: furniture such as bed, chairs, table, wardrobe or sofa. The quantity of furniture present in the dwelling in relation to its size will also be a determining factor.