Unoccupied and unfurnished properties

A property where no one lives that is substantially unfurnished 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:

1. the owner, as defined in Council Tax legislation, will have to pay a full Council Tax charge. Find out who is responsible for paying.
2.  any new owner will not qualify for a new one-month discount period

The one-month discount also applies to a property which needs, or is having, major repair work.

If a property is still empty and substantially unfurnished after two years, a long-term empty property premium charge is payable by the owner.

Long-term empty property premiums

We have brought in this measure to encourage homeowners to rent or sell their empty properties and bring them back into residential use.

The premium is based on the time the property has been empty and substantially unfurnished. If the property has remained empty, the premium will not be affected even if there is a change in owner, tenant or leaseholder.

If a long-term empty property becomes occupied

You must notify us of the new occupier's details and the date that they moved in within 21 days. We may need to inspect the property.

You may need to provide evidence confirming the change has occurred if requested. This may include but is not limited to:

• a check of the electoral register
• evidence such as utility bills showing the use of services
• driving licence as proof of address
• receipts or other proof of moving costs

Tell us about a change

Circumstances where an empty homes premium cannot be applied

• properties that are currently classed as exempt from Council Tax
• an empty home which is the sole or main residence of a serving member of the armed forces
• an unoccupied annexe in a property which is being used as part of the main home in a property