If the property is empty
There is no discount available for properties that are unoccupied and unfurnished. Council Tax will be charged at the full rate.
If a property remains unoccupied and unfurnished for more than one year, a premium will be charged as follows:
- 200% Council Tax will be charged for empty properties that have been unoccupied and unfurnished for 1 to 5 years
- 300% Council Tax will be charged for empty properties that have been unoccupied and unfurnished for 5 to 10 years
- 400% Council Tax will be charged for empty properties that have been unoccupied and unfurnished for more than 10 years
To end the premium charge, you must bring the property back into use and tell us about this.
Deceased person
An exemption may be available for up to six months after grant of probate/ letters of administration for empty properties, where the Council Tax payer has died and they were the only owner or tenant. Then Council Tax is charged at 50% until the property is reoccupied or ownership changes.
Apply for Council Tax exemption for a deceased person
Annexe reductions
If the annexe is empty and there is a planning restriction to prevent it from being let separately from the main property, then you may be entitled to an exemption. You will need to provide a copy of the planning condition to claim this.
Council Tax is not payable for an annexe in which a dependent family member lives. A dependent relative is someone who is: severely mentally impaired or aged 65 or over.
The Council Tax bill for the annexe will be reduced by 50% where the annexe is being:
- used as part of the main property; or
- used by a non-dependent relative of the person liable to pay on the main home.
The reduction will apply after any other discounts have been applied.
We may need to visit the property to confirm the living arrangements to grant this exemption or reduction.
Please contact us for more information on annexes.
Other properties which may be exempt
- Where the occupier is in a hospital, care home, or where the occupier is living elsewhere to receive care (care must be necessary due to old age, disablement or illness, including alcohol or drug dependency)
- Where the occupier is living permanently elsewhere to provide personal care.
- Property left empty by a student studying elsewhere (must have been a student since leaving the property or became a student with six weeks of leaving)
- Repossessed properties
- Property left empty by a bankrupt person
- Owned by a charity and when last occupied used for the purposes of the charity (exempt for up to six months, 50% charge thereafter)
- Occupation of a property is prohibited by law – This applies to unoccupied properties which have been served with prohibition orders, compulsory purchase orders and planning conditions, structurally unsafe etc.
Second homes and furnished rental properties
There is no discount available for second homes. You will need to pay the full Council Tax charge.
From 1 April 2025 all second homes will be charged an additional 100% premium to the Council Tax charge.