7. Empty property discounts
For Council Tax purposes, an empty property is unoccupied and substantially unfurnished. Certain exclusions apply. Empty properties can also be exempt from paying Council Tax.
Unoccupied and unfurnished properties - class C discount - To qualify, the property must be both unoccupied and unfurnished. You get a 100% discount for up to three months. When the three months finishes we class it as "long-term empty" and you pay 100%.
As this discount relates to the property, if there is a change in liable person, the new liable party is only entitled to any remaining part of the three month period, as appropriate.
Long term empty properties premium
From 1 April 2024 you will be charged a Council Tax premium (a higher charge) if the property has been empty (unoccupied and unfurnished) for 1 year or more. You pay the full charge plus an additional premium of:
- 100% where property has been empty for 1 to 5 years
- 200% where property has been empty for 5 to 10 years
- 300% where property has been empty for more than 10 years.
unless the property is:
- empty because the person resides in accommodation provided by the Ministry of Defence
- an annexe to the main house which is being used as part of the main residence.
As this premium relates to the property, if there is a change in liable person, the new liable party will be responsible for the premium, should the property remain empty.
From 1 April 2025 the government has allowed the following exceptions to the additional premium. There is more information on the government's website.
Exceptions that are not time limited
- Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation (class E)
- Annexes forming part of, or being treated as part of, the main dwelling (class F)
Exceptions that are limited to 12 months
- Dwellings being actively marketed for sale (class G) *12 months from when first marketed
- Dwellings being actively marketed for let (class H) *12 months from when first marketed
- Where probate has recently been granted and a class F exemption has previously been awarded (12 months from grant of probate/letters of administration) (class I)
- Dwellings requiring or undergoing major repairs or structural alterations (class M)
For Class G & H above, if the property has been remarketed, we will use the first date and not the most recent.
Please read our Frequently Asked Questions (FAQs) before applying for a premium exception.
Apply for or cancel a long term empty premium exception
Apply for or cancel a class C discount
By law you must tell within 21 days of any change that may affect your entitlement to this premium exception and discount. To falsely claim a premium exception or discount is a criminal offence and we may prosecute.
Unoccupied property undergoing or requiring major structural alterations or repairs - class D discount - A property which requires major repair work to make it habitable may be eligible for this discount. You get a 50% discount for:
- up to twelve months, or
- up to six months after the completion of works, to the maximum twelve month period.
For example:
Case 1: a Class D discount is granted but works are completed after three months. You will only receive a further six months discount from the date work is completed so the discount will apply for up to nine months.
Case 2: a Class D discount is granted and works take nine months to complete. In this case the discount would last up to the full twelve month period.
Before the discount can be awarded we need you to provide evidence of the works that need to be done or are underway. This evidence could include photographs, builders statements, proof of purchase of materials. An inspection of the property to check the works may be required; we will advise you of this. We will consider retrospective applications but will require evidence of the works as above.
Each case is considered on an individual basis taking into consideration the physical condition of the property and the nature of the work that is needed.
This discount ends immediately if the property becomes occupied or furnished.
Please be aware that Building Regulations is required for most building works and renovation projects. We recommend that you contact Building Control.
Apply for or cancel a class D discount
By law you must tell within 21 days of any change that may affect your entitlement to this discount. To falsely claim a discount is a criminal offence and we may prosecute.