Council Tax for Empty Properties
If your property is empty, you might get a discount or exemption on your Council Tax. In some cases, you may have to pay extra.
If you think you qualify, you can apply online.
What counts as “empty”?
We count your property as empty from the date the last person moved out - but only if they lived there for 3 months or more.
You may not have to pay Council Tax (100% exemption)
You can get a full exemption if your property is:
Empty and unfurnished
Up to 6 months from when the last person moved out
Under major repair or being rebuilt
Exemption lasts up to 12 months from when the last person moved out
Left empty because someone moved to:
- Give care to another person
- Receive care in hospital or a care home (for at least 12 months)
Repossessed by a mortgage lender
An empty annex (like a granny flat) with its own Council Tax bill
A new build that’s never been lived in and has no furniture
Exemption lasts up to 6 months
Owned or rented only by full-time students who live somewhere else
Owned by a charity
Exempt for up to 6 months
An empty farm or agricultural property
Owned by someone who is a trustee in bankruptcy
Discounts for Empty Properties
10% discount
From 6 to 12 months after the last person moved out
After 12 months
You pay double Council Tax (200%)
If the property is advertised for sale or rent, you may get an extra 10% discount
This can last for up to 2 years from when it became empty
Empty but Furnished
10% discount
For up to 12 months after the last person moved out
After 12 months
You pay double Council Tax (200%)
If advertised for sale or rent, you may get an extra 10% discount
This can last for up to 2 years
Properties Under Repair
If your property can’t be lived in because of major repairs or rebuilding:
You may get a 100% exemption
- Starts when the work begins
- Ends no later than 12 months after the last person moved out
If you’re a new owner and it’s been empty for more than 12 months
You may get a 50% discount
The property must be uninhabitable, not just inconvenient.
Holiday Homes
You may get a 50% discount if your property:
Is a purpose-built holiday home
Can’t be lived in all year because of:
- Planning or licensing rules
- Its design or facilities
Job-Related Properties
You may get a 50% discount if:
- You own or rent a home but must live elsewhere for your job
- Your employer provides the job-related home
- You give us a letter from your employer
These rules can be complex. We may ask for more details.