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Reduce your Council Tax

Empty and Exempt Properties

Exemptions, Discounts and Premiums for empty and occupied properties

Apply for an empty property discount 


Discount (Class C) for a property that is unoccupied and unfurnished

Empty unfurnished properties and empty caravans are entitled to a 100% discount for up to one month. This also applies to newly built properties for up to one month after they are completed as long as no-one lives there and they remain unfurnished.


Discount Application for Empty and Unfurnished Property


Long Term Empty Premium

If a property has remained empty and unfurnished for a period in excess of 2 years the following premium charges will become applicable:


  • From 1st April 2019 - Properties empty for 2 year or more       - 100% premium

  • From 1st April 2020 - Properties empty for 2 years  to 5 years - 100% premium

                                        Properties empty for 5 years or more      -  200% premium

  • From 1st April 2021 - Properties empty for 2 years to 5 years -  100% premium

                                         Properties empty for 5 years to 10 years -  200% premium

                                         Properties empty for 10 years or more    -  300% premium


Please note that if your circumstances change you must tell us within 21 days.  Failure to do so may result in you being issued with a £70 Penalty.


Exemptions from Council Tax - no charge to pay

Exemptions from Council Tax apply in the following circumstances:-

Unoccupied and owned by a charity (PDF) [44KB]

Empty due to person being in prison (PDF) [83KB]

Empty due to person having gone to live in a care home (PDF) [43KB]

Empty due to person having gone to live in a hospital (PDF) [84KB]

Council tax payer has died leaving the property empty (PDF) [83KB]

Occupation is prohibited by law (PDF) [44KB]

Empty property held for a minister of religion (PDF) [38KB]

Person living elsewhere to receive personal care (PDF) [88KB]

Person living elsewhere to provide personal care (PDF) [37KB]

Property left empty by a student (PDF) [42KB]

Mortgage lender in possession of property (PDF) [84KB]

Students halls of residence (PDF) [44KB]

Property occupied only by students (PDF) [40KB]

Forces accommodation (PDF) [38KB]

Visiting forces accommodation (PDF) [38KB]

Property left empty by a bankrupt person (PDF) [83KB]

Unoccupied caravan pitch or boat mooring (PDF) [38KB]

Property occupied only by persons under 18 years of age (PDF) [36KB]

Property occupied only by severely mentally impaired person(s) (PDF) [182KB]

Main residence of a person with diplomatic privilege or immunity (PDF) [39KB]

Occupied granny annexe to an occupied property (PDF) [42KB]



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