If you have two properties but are trying to sell one you can, depending on the local authority you are in, be liable for the full rate of council tax. The Government should exempt such properties from council tax.
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People can acquire more than one property for all kinds of reasons, including the death of parents, getting married. Even if you are trying to sell the property or properties this can be difficult and go on for a long time. We believe it would be fairer to make empty properties exempt from council tax for two years then taxed at a discounted rate for a further year then charged at the full rate of council tax.