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.
  • - Indefinitely if the property is a second home.

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.