Empty property discounts and exemptions
Empty property discounts
A property where no-one lives and there is no furniture can receive a discount. The discount award is 100% and can last up to one month.
At the end of the original one month discount period, if the property is still empty:
- the current owner will have to pay a full Council Tax charge
- any new owner will not qualify for a new one month discount period
This one month discount also applies to a property which needs, or is having, major repair work.
If a property is still empty and unfurnished after a period of two years the charge will increase by 50%. This 150% charge is payable by the owner.
Empty and furnished property/second home: A property which is both empty and furnished or used as a second home will receive no discount. This means the owner will have to pay the full Council Tax charge. Find out who is responsible for paying.
: If you have two homes and an employer provides one of them you may qualify for a 50% job-related discount.
Empty property exemptions
This information is for guidance only. We will work out your claim when we get your form.
|Class||Property description||Exemption period||Apply|
|B||Property is owned by a charity and was last occupied in accordance with the purposes of the charity.||Six months maximum|
|D||Owner or tenant is detained in a prison, hospital or other place of detention.||For the period of detention or until the property becomes re-occupied, whichever the sooner.|
|E||Owner or tenant now lives in a hospital, care home, nursing home or hostel.||For the period the owner / tenant is living elsewhere or until the property becomes re-occupied, whichever the sooner.|
|F||The Council Tax payer has died and there has been no grant of probate or award of letters of administration.|
Exemption ends when:
|G||Empty property which cannot be occupied by law.||For the period occupation is prohibited by public law.|
|H||Empty property awaiting occupation by a minister of religion.||For the period the property is empty.|
|I||Owner or tenant has moved out to receive personal care due to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder.||For the period the owner/tenant is living elsewhere or until the property becomes re-occupied, whichever the sooner.|
|J||Owner or tenant has moved out to provide personal care to another person. The care provided must be in relation to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder.||For the period the owner/tenant is living elsewhere or until the property becomes re-occupied, whichever the sooner.|
|K||Owner is a student and when last occupied it was by that student. If the owner becomes a student within 6 weeks of leaving the exemption still applies.||For the period the owner is a student.|
|L||An empty property where the mortgagee (bank/building society) is in possession.||Exemption continues until either possession is given up by the mortgagee or the property is sold.|
|Q||An empty property where the trustee in bankruptcy would have to pay Council Tax.||Exemption continues for the period the trustee would be responsible to pay the Council Tax.|
|R||An empty caravan pitch or boat mooring.||The whole period the pitch or mooring is not occupied by a caravan or a boat.|
|T||An unoccupied annexe to an occupied dwelling. The unoccupied part may not be let separately from the other dwelling without a breach of planning control. These are commonly referred to as "granny annexes".||The whole period the annexe is unoccupied|
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