Reduce your Council Tax
Empty and Exempt Properties
Exemptions, Discounts and Premiums for empty and occupied properties
Apply for an empty property discount
Discount (Class C) for a property that is unoccupied and unfurnished
Empty unfurnished properties and empty caravans are entitled to a 100% discount for up to one month. This also applies to newly built properties for up to one month after they are completed as long as no-one lives there and they remain unfurnished.
Long Term Empty Premium
If a property remains empty and unfurnished the following premium charges will become applicable:
From 1st April 2019 - Properties empty for 2 year or more - 100% premium
From 1st April 2020 - Properties empty for 2 years to 5 years - 100% premium
Properties empty for 5 years or more - 200% premium
From 1st April 2021 - Properties empty for 2 years to 5 years - 100% premium
Properties empty for 5 years to 10 years - 200% premium
Properties empty for 10 years or more - 300% premium
From 1st April 2024 - Properties empty for 1 year to 5 years - 100% premium
Properties empty for 5 years to 10 years - 200% premium
Properties empty for 10 years or more - 300% premium
From 1st April 2025 - Properties that are second homes - 100% premium (no-one's main residence but is substantially furnished).
Government guidance to the council tax premiums and exceptions for long term empty homes and second homes can be found at the following link:
Long-term empty homes and second homes: Council tax premiums and exceptions - GOV.UK
Please note that if your circumstances change you must tell us within 21 days. Failure to do so may result in you being issued with a £70 Penalty.
Exemptions from Council Tax - no charge to pay
Exemptions from Council Tax apply in the following circumstances:
Unoccupied and owned by a charity (PDF) [44KB]
Empty due to person being in prison (PDF) [83KB]
Empty due to person having gone to live in a care home (PDF) [43KB]
Empty due to person having gone to live in a hospital (PDF) [84KB]
Council tax payer has died leaving the property empty (PDF) [83KB]
Occupation is prohibited by law (PDF) [44KB]
Empty property held for a minister of religion (PDF) [38KB]
Person living elsewhere to receive personal care (PDF) [88KB]
Person living elsewhere to provide personal care (PDF) [37KB]
Property left empty by a student (PDF) [42KB]
Mortgage lender in possession of property (PDF) [84KB]
Students halls of residence (PDF) [44KB]
Property occupied only by students (PDF) [40KB]
Forces accommodation (PDF) [38KB]
Visiting forces accommodation (PDF) [38KB]
Property left empty by a bankrupt person (PDF) [83KB]
Unoccupied caravan pitch or boat mooring (PDF) [38KB]
Property occupied only by persons under 18 years of age (PDF) [36KB]
Main residence of a person with diplomatic privilege or immunity (PDF) [39KB]
Occupied granny annexe to an occupied property (PDF) [42KB]
Property occupied only by severely mentally impaired person(s) (PDF) [207KB]
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