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 has remained empty and unfurnished for a period in excess of 2 years 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).
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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