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It is the responsibility of the occupier to pay the council tax on a
property. We will notify the local collection office when a property is
let to a tenant. If the property is vacant between lets responsibility
reverts back to the landlord. If the property is unfurnished during the
vacant period there is no charge for the first six months and a charge
of 50% of the normal rate thereafter. If the property is furnished a
50% charge of the normal rate is liable for the full term of vacancy.
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