The council tax payable on an empty property will depend on the circumstances.
Empty unfurnished properties
There is no council tax to pay for one month from the date a property became empty and unfurnished.
To receive this one month discount you need to notify us of any unoccupied property.
Tell us a property is empty
When the discount period ends the full council tax charge is payable.
If you have recently bought an empty property there may be council tax to pay immediately if the discount period has already ended.
If a property has been empty and unfurnished for over two years then the owner will pay an extra 50% council tax. This means that the council tax payable for properties that have been empty and unfurnished for over two years is 150%.
The additional charge was introduced to address the housing shortage by encouraging owners of unoccupied property to bring them back into use more quickly; either through sale or renting.
Unoccupied but furnished properties
There is no council tax discount. The full council tax charge is due from the date the property became unoccupied.
The council tax bill will be reduced by 50% for a maximum of twelve months providing the empty property is either:
- Undergoing major repair work or structural alteration, or
- Needs major repair work to make it habitable
The 50% discount will not apply unless the work is structural or major. What is meant by major repair work or structural alterations?
To receive the major repair/structural alterations discount you need to notify us promptly of any structural alterations because we may need to visit the property.
Tell us about any planned structural alterations
After twelve months, the full council tax charge is payable even if your property is still uninhabitable.
If you are intending to buy a property that is in need of structural alterations or major repair work there may be council tax to pay immediately if the twelve month discount period has already ended.
Properties that have been empty and unfurnished for over two years are subject to an extra 50% council tax. This means that the council tax payable for properties that have been empty and unfurnished for over two years is 150%.
Empty because the person has moved to receive/or provide care elsewhere
Apply for an exemption if your property is now unoccupied because you have left home to care for another person or you are receiving care elsewhere:
Tell us you're providing care elsewhere or Tell us you're receiving care elsewhere
Unoccupied properties owned by a charity
Dwellings left unoccupied and owned by charities can be exempt for up to six months from the date the last resident moved out, providing it was last used for the purpose of the charity.
The owner or leaseholder must be a registered charity. The property can be furnished or unfurnished.
Unoccupied because occupation is prohibited by law
No council tax to pay for a property that is unoccupied. The property must not be occupied because it is forbidden by law.