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 properties that are:

  • empty between tenants
  • empty undergoing major repair
  • left unoccupied by an owner or tenant who live elsewhere

You cannot claim a single person discount on an empty property.

Exemption for empty properties

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.

Apply for an exemption

Death of the liable person

If the property is left empty following the death of the liable person and where letters of administration or probate have not yet been granted. The exemption applies up to 6 months after letters of administration or probate has been 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

The property has been left empty where the sole liable person is being held in detention or prison. This includes the period on remand.

Please provide:

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

Person needing or providing care

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

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

Property owned by a charity

The property must have been last used to meet the charity’s objectives. We can grant an exemption for up to 6 months from the date the property became unoccupied. 

Please provide evidence of charitable status.

If the property is unoccupied due to legal action preventing occupation, please provide a copy of the notice preventing occupation.

Minister of religion

An unoccupied property that is being held for the occupation by a minister of religion as a residence from which they can perform their office duties. 

Please provide confirmation from the relevant religious body.

Students

The property was last occupied by the liable person as their sole or main residence and who is a student.

Please provide a copy of the student certificate and details of their new address.

Reposession

The property is unoccupied, and the mortgagee is in possession under the mortgage.

Please provide details of the repossession order and their new address.

Bankruptcy 

The property has been left empty by the liable person who is bankrupt.

Please provide details of the bankruptcy order and their 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 and forms part of another property and cannot be let separately from the main property without contravening planning consent.  

Please provide details of the planning restriction.

Contact customer services: Council Tax