Empty Properties and Second Home Discounts

Empty properties include properties which are left unoccupied and are either furnished or unfurnished.

  • Discounts - The person liable to pay the council tax will pay the full charge where a property is unoccupied and furnished. However, if the property is unoccupied and unfurnished then a 100% discount will be awarded for the period of 1 month.
  • Exemptions - Sometimes an exemption can apply to vacant/unoccupied properties. Exemptions can apply for an indefinite period until someone else moves in, or for a limited time.
  • Unoccupied Property Exemptions

    The following properties qualify for an exemption. Where indicated the exemptions have a time limit. Please note that from the 1st April 2013 the Class A and C exemptions were replaced by discounts: 

    Class Description  
    B Unoccupied and owned by a charity. 6 months time limit
    D Left unoccupied as person in detention (prison)
    E Left unoccupied as person living permanently in care home or hospital
    F Left unoccupied as person died. 6 months limit from grant of probate/letter of administration
    G Unoccupied as prohibited by law
    H Unoccupied pending Minister of Religion moving in
    I Left unoccupied as person living permanently elsewhere to receive care
    J Left unoccupied as person living permanently elsewhere to provide care
    K Left unoccupied by student, as studying elsewhere
    L Unoccupied as repossessed (mortgagee is in possession)
    Q Property left empty by a bankrupt person
    R Unoccupied caravan pitch or houseboat mooring
    T Unoccupied annexe, which cannot be let separately from main home without breach of Planning legislation

    The above list of exemptions does not detail all of the criteria required to obtain a reduction in Council Tax. If you believe you qualify for any of the above exemptions then please contact the Local Taxes section for further information.

    When a property qualifies for an exemption it will be regularly inspected or the exemption will be reviewed, to ensure the exemption awarded is correct.

  • How do I apply for an exemption?

    To apply for an exemption please complete the online form at the bottom of this page.

    We will need to see Student Certificates for all residents if you are applying for Class K or N. We check each year that you are still entitled to the exemption. Please do not wait for this review to advise us of changes.

  • Keeping us informed

    We regularly inspect vacant/unoccupied properties. However you must still tell us when there is a change of circumstances, for instance if someone has moved in or you have sold the property.