When your property is empty, you may be able to get a discount. What discount and for how long, often depends on the date the last person moved out. When working out when the last person moved out, we can only count people who stayed in the property for 3 months or more.
Empty property exemptions
You may be able to get a 100% exemption when your property is:
Empty and unfurnished. We can only award this exemption for up to six months from the date the last person moved out. If the last person moved out more than 6 months ago, you may be able to get a discount instead.
A home which can’t be lived in, because it is going through a major repair or reconstruction.
Left empty by someone who has moved in order to provide personal care to another person; more information will be needed – our application form will guide you through it
Left empty by someone who has moved to receive personal care in a hospital for at least 12 months or moved permanently into a care home.
Empty having been repossessed by a mortgage lender.
An unoccupied annex (‘granny flat’)which has a separate Council Tax bill to your home.
A new build property which has never been lived in and has no furniture. We can give an exemption for up to six months.
A home that is not lived in and which is owned or rented only by full-time students who have their main home somewhere else.
Owned by charity – exempt for up to six months.
An empty agricultural property.
A home not lived in where the only liable person is a trustee in bankruptcy.
Unoccupied and unfurnished property discount
If your property is unoccupied and unfurnished, you may be able to get the following discounts:
10% discount – for the period between 6 and 12 months from the date the last person moved out, as long as the property remains empty.
When the property is unoccupied for more than 12 months – 200% Council Tax charge will be applied, unless the property is actively advertised for sale or let, in which case a further 10% discount can be awarded for up to a further 12 months - for a total of up to 2 years since it became unoccupied.
Unoccupied property that is furnished
10% discount for up to 12 months from the date the last person moved out
When the property is unoccupied for more than 12 months – 200% (double) Council Tax charge will be applied, unless the property is actively advertised for sale or let, in which case a further 10% discount may be awarded for up to 12 more months - for a total of up to 2 years since it became unoccupied.
When your property can’t be lived in because of major repair works or reconstruction, you may be able to get a 100% Council Tax exemption. The exemption is awarded from when the works begin and must end no later than 12 months from the date the last person moved out of the property.
If you are a new owner and the last person moved out of the property more than 12 months ago, you may get a 50% discount instead.
The works carried out on the property must mean that it cannot be lived in, rather than it just being inconvenient to do so.
When the property is used as a second home for at least 25 days a year, your Council Tax will be charged at 100%, rather than the 200% charged to empty properties after 12 months.
You need to complete an application to have your property classified as a Second Home and we usually need evidence that it is occupied for at least 25 days a year.
This discount of 50% applies to purpose-built holiday homes which are not permitted to be lived in for the whole year due to licensing or planning permission regulations, or because its construction or facilities make it unsuitable for full-time occupation.
You may be able to get a 50% discount if you already own or rent a property but you must live elsewhere as a condition of your job. The job-related home must be provided by your employer in order to carry out essential duties of your post, and you must provide a letter from your employer to confirm this. The rules for this discount are complex and in most cases we will need further information before we can make a decision.