Empty property discounts and exemptions

A discount or exemption may be available for empty properties which are unoccupied.

Some examples are:

  • unfurnished and unoccupied (100% discount for up to 3 months from the date the property first became vacant)
  • if you have recently bought or sold an empty property, need to tell us about a property left empty as a result of a death, or think that you may qualify for a discount or exemption, please use the online forms below to notify us of the details.
  • Undergoing or requiring major structural work or repair (50% discount for up to 12 months)
  • owned by a charity (exempt for up to 6 months)
  • left empty by someone who has gone to live permanently in a residential care home
  • usually lived in by a student, a minister of religion, someone in prison, or someone who has moved out to receive or provide personal care
  • empty because someone has died and the grant of probate or letters of administration have not been completed (exempt for up to six months once probate has been granted)
  • empty because the law prevents anyone from living there.

If you have recently bought or sold an empty property, you need to tell us about a property left empty as a result of a death, or you think that you may qualify for a discount or exemption, please use the online forms below to notify us of the details:

Make a general enquiry Bought or sold an empty property Report a death

Second homes and long-term empty properties

  • Owners of second homes and furnished unoccupied properties are not entitled to a discount.
  • Owners of properties that remain unoccupied and unfurnished for more than 3 months are not entitled to any discount.
  • From April 2019, owners of properties that remain empty and unfurnished for more than two years have to pay an additional long-term empty property premium of 100% of the Council Tax. This means that these properties will be liable to pay 200% of the Council Tax. Prior to April 2019, the additional empty property premium was 50%.

If you no longer qualify for a discount or exemption

You must tell us within 21 days if you believe that you are no longer entitled to the discount or exemption.

If we find out later that you were not entitled to all or part of the reduction that you were awarded, we will send you a revised backdated Council Tax bill.