Empty properties and council tax

Council tax discounts

There is no discount for an empty property. There are some exceptions:

• The property is left empty by someone who:
  • has gone into prison (except those in prison for non-payment of council tax or a fine)
  • has moved to receive personal care in a hospital/home or elsewhere
  • is living elsewhere to provide personal care to another person
  • is living elsewhere to be a student
• The empty property is:
  • owned by a charity (exempt for up to 6 months)
  • waiting for probate or letters of administration to be granted (and up to 6 months after)
  • waiting to be occupied by a minister of religion
  • repossessed
  • the responsibility of a bankrupt’s trustee
  • a caravan pitch or boat mooring
  • annexed to another occupied dwelling
• Occupation of the property is prohibited by law

A property can receive a 50% discount if:

• it’s an unoccupied caravan or boat
• the occupier is living in another property because their job requires them to live in a that specific property

If you think that your property is in one of the categories above and not showing on your bill, contact us.

Empty homes council tax premium

The empty homes premium is additional council tax that we charge on long-term empty homes. A change of ownership or tenancy will not affect it.

Find out more about the premium.

From April 2025, any furnished property that is not anyone's main home will have to pay double the normal council tax rate.

If the premium affects you, we will send you a bill.

Properties that are exempt from the premium

Starting in April 2025, more types of properties will be exempt from the premium but will still pay the normal council tax rate. These exemptions include:

• properties that would be someone's main home if they weren't living in job-related armed forces accommodation
• an annex used as part of the main property
• properties actively marketed for sale for up to 12 months
• properties actively marketed to let for up to 12 months
• properties within 6 months after the deceased person exemption ends (this will be given automatically)
• properties where occupation is prohibited for at least 28 days from yearlong or permanent occupation
• properties needing major repair or undergoing structural alterations for up to 12 months

You can apply for an exemption online.