Empty property discounts and exemptions

Information and guidance about claiming empty property discounts and exemptions.

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

  • it is unfurnished and unoccupied
  • it is undergoing or requiring major structural work or repair
  • the property is owned by a charity (exempt for up to 6 months)
  • the resident is detained in a prison, hospital or other place of detention
  • the resident has gone to live permanently in a residential care home or hospital
  • the property has been repossessed
  • the resident 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)
  • the law prevents anyone from living there
  • it has been left empty by a minister of religion, the owner who is a student or someone providing or receiving personal care elsewhere (other than a hospital or residential home)

An empty caravan pitch or boat mooring is exempt from Council Tax until a caravan or boat occupies the pitch or mooring. This exemption does not apply to an unoccupied caravan or boat.

If you think that you may qualify for a reduction, complete the Council Tax general enquiry form and provide as much detail as possible.

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 2 months (from the 1st April 2022) are not entitled to any discount

For more information on the long-term empty property premium see our empty property charges and advice page.