Empty properties

The Council Tax payable on an empty property will depend on the circumstances.

Empty unfurnished properties

If a property is empty an unfurnished you can apply for one month discount of Council Tax.

To get the discount you must tell us about the empty property.

If you have recently bought an empty property there may be Council Tax to pay immediately if the discount period has already ended.

When the discount period ends the full Council Tax charge is payable.

An additional amount of Council Tax is charged when a property has been empty for two years or more. From 1 April 2019, the charge is set at 100 per cent.

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.

From 1 April 2019
100 per cent charge for properties empty for two years or more

From 1 April 2020
100 per cent charge for properties empty for two to five years or more
200 per cent charge for properties empty for five years or more

From 1 April 2021
100 per cent charge for properties empty for two to five years 200 per cent charge for properties empty for five to ten years
300 per cent for properties empty for 10 years or more

Tell us a property is empty

 

Empty but furnished properties

There is no council tax discount. The full council tax charge is due from the date the property became unoccupied.

Uninhabitable property

The Council Tax bill will be reduced by 50 per cent 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 per cent discount will not apply unless the work is structural or major.

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.

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.

After twelve months, the full Council Tax charge is payable even if your property is still uninhabitable.

An additional amount of Council Tax is charged when a property has been empty for two years or more. From 1 April 2019, the charge is set at 100 per cent.

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.

From 1 April 2019
100 per cent charge for properties empty for two years or more

From 1 April 2020
100 per cent charge for properties empty for two to five years or more
200 per cent charge for properties empty for five years or more

From 1 April 2021
100 per cent charge for properties empty for two to five years
200 per cent charge for properties empty for five to ten years
300 per cent for properties empty for 10 years or more

Tell us about any planned structural alterations

Empty because the person has moved to provide care elsewhere 

Apply for an exemption if your property is now unoccupied because you have left home to care for another person:

Tell us you're providing care elsewhere

Empty because the person has moved to receive care elsewhere

Apply for an exemption if your property is now unoccupied because you are receiving care elsewhere:

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.