Council Tax discounts

A property that is empty (unoccupied and unfurnished) can get a 100% discount on Council Tax for up to 28 days.

However, this is a property discount and not a person discount.

This means that if the previous owner has used the empty property discount, then you will not be able to claim it.

If the previous owner did not receive the discount for the full 28 days, then you may be able to apply for the remainder.

For example, if the previous owner used only 10 of the 28 days you may be able to receive the discount for the remaining 18 days.

Apply for a Council Tax exemption

Long term empty properties

Some types of empty property may be exempt from paying Council Tax. However, if your property is empty for more than one year, and is not exempt, we will start charging an extra 50% Council Tax.

This premium is applied to discourage owners from keeping properties empty when there is such high demand for housing.

Please note that if you are taking on a new property that is already subject to this premium charge then you will have to pay the additional 50% Council Tax if you intend to keep the property empty upon purchasing it.

Charges commencing from 1 April 2025

The existing 50% Council Tax Premium will increase to:

• 100% for properties that have been empty and unfurnished for 1 year and over, up to 5 years. This means you will have to pay twice the normal rate.
• 200% for properties that have been empty and unfurnished for 5 years and over, up to 10 years. This means you will have to pay three times the normal rate.
• 300% for properties that have been empty and unfurnished for 10 years and over. This means you will have to pay four times the normal rate.

Exceptions to the premium

• Armed forces accommodation (Class E) - An exception to the premium can be applied if the property is or would be the sole or main residence of a member of the armed services, who has been provided with a property as a result of such service.
• Annexes being used as part of the main property (Class F) - An exception to the premium can be applied for annexes which form part of a single property which includes at least one other property. The exception will not apply to annexes where they are not being used as part of the main residence.
• Properties actively marketed for sale or let (Class G and Class H) - An exception for up to 12 months can be applied to properties that are actively marketed for sale or let. This would be applied from the point from which the dwelling has first been marketed for sale or let. The exception will end either when the 12-month period has ended, when the dwelling has been sold or let or when the dwelling is no longer actively marketed for sale or let.
• Properties where probate has recently been granted (Class I) - After probate the property can be exempt for up to six months, so long as the property remains unoccupied and has not been transferred by the executors or administrators to the beneficiaries or sold to anyone else. If you are the owners of the dwelling and you require further time to decide how you will manage the home or sell it you can apply for the Class I exception. This exception will run for a further 6 months or will end sooner if the property has changed owner by being sold.
• Properties undergoing major repair work (Class M) - If you have an empty property requiring or undergoing major repairs or structural alterations, full Council Tax is payable and is subject to the empty home premium. However, the premium only becomes payable after 12 months. This exception can be granted for up to a further 12 months so long as the property continues to require or undergo major repairs or structural alterations and the major work was completed less than 6 months ago. This exception can be re-awarded following a sale of the property, if the criteria is met again.

Apply for a Council Tax premium exception