Council Tax discounts and exemptions for empty properties

Part of: Council Tax discounts, reductions and exemptions

If you own an empty property, you may have to pay Council Tax on it while it remains empty. You need to tell us if you move into, sell or let the property.

Discounts for empty properties

We do not offer a discount for empty properties, whether they are furnished or unfurnished.

This includes:

  • empty rented properties between tenants
  • empty properties requiring or undergoing substantial repair 
  • properties unoccupied because you have moved to another address but are still the owner or tenant of your previous home

You are liable to pay the full Council Tax and cannot claim a single person discount. 

Properties left empty for 1 year or more 

If your property has been empty and unfurnished for 1 year or more, you are liable to pay a premium. The premiums are:

  • 100% of the full Council Tax charge if the property has been empty for 1 to 4 years (2 times the standard charge) 
  • 200% of the full Council Tax charge if the property has been empty for 5 to 9 years (3 times the standard charge) 
  • 300% of the full Council Tax charge if the property has been empty for 10 years or more (4 times the standard charge) 

Apply for an empty property exemption

If your property is empty for one of the following reasons, you may be able to apply for a Council Tax exemption. Please upload the evidence when you apply.

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Death of an occupant

If the property is left empty following the death of the occupant, please upload a copy of the death certificate. If the property remains empty and there are no other joint owners, the exemption applies until 6 months after probate is granted.

Person in a hospital or care home

If the property is left empty by a person in a hospital or care home, please provide a letter from the hospital or care home showing the person is now living there. 

Person in prison or detention

If the property is left empty by a person in prison or detention, please provide:

  • the name and address of where they are being detained
  • their prison number or their date of birth

Person needing or providing care

If the property is left empty by a person needing or providing care, please provide:

  • a letter from a doctor or other professional confirming the name of the person requiring care
  • the name of the person providing care
  • the reason for care and the address where they are receiving care 

Property owned by a charity

If the property is owned and left empty by a charity, please provide evidence of charitable status.

Legal action

If the property is left empty due to legal action, please provide a copy of the prohibition notice.

Minister of religion

If the property is an empty property being held for a minister of religion, please provide confirmation from the relevant religious body.

Students

If the property is left empty by a student, please provide a copy of the student certificate and details of their new address.

Reposession

If the property is an empty property that has been repossessed, please provide details of the repossession order and the new address.

Bankruptcy 

If the property is left empty by a person who is bankrupt, please provide details of the bankruptcy order and the new address.

Caravans and boat moorings

If it is an empty caravan pitch or boat mooring, no evidence is required.

Annexes

If the property is an empty annexe to an occupied property, please provide details of the planning restriction.

Contact customer services: Council Tax