Empty Property

If you own a furnished property no-one is living in you may get a discount of 10% for up to 12 months from the date it was last occupied.

If the property is unfurnished, an exemption may be awarded for up to 6 months from the date it was last occupied. After this you may be awarded a 50% discount for 6 months then after 12 months the discount will end and the charge will increase to 200%.

If the property is undergoing major repair work and no-one is living there, you may get a renovation exemption for up to 12 months from the date the property was last occupied.

A 50% discount can be considered for the following:

  • - New owner of a property may get 6 months discount from the date of purchase of a property if major repair work required to make it habitable and has failed to qualify for the renovation exemption.
  • - Purpose-built holiday home where charged council tax eg used for holiday purposes but has to be vacated at certain times.
  • - Tied accommodation - property is provided by your employer and part of your contract of employment.

The time limit for a 10% discount can be extended under the following circumstances:-

  • - For up to 24 months from the date last occupied if the property is being actively marketed for sale or let.

Exemptions may be applied with no time limit should the property fall under one of the following categories;

  • - The occupier has gone to another person’s home to give or receive care.
  • - The occupier is in a hospital or care home.
  • - The property has been repossessed.
  • - The occupier is in prison.
  • - The property was last occupied by farm workers and is situated on agricultural land.
  • - It is against the law to occupy the property eg a demolition order.
  • - The property is held vacant for a minister of religion.
  • - The property is empty and the liable person is declared bankrupt.


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