This page describes criteria for an empty property discount on Council Tax, the premiums that apply for long term empty properties and how you can apply for a 12 month empty property discount.
A property is considered empty on the date it becomes unoccupied - this may be before the date you become responsible for the Council Tax.
How to apply for an empty property discount
Use our online form to apply for an empty property discount if your property meets the criteria described on this page.
Apply for a Council Tax empty property discount
Property requiring or undergoing major works
You can apply for a discount if your empty and unfurnished property requires or is undergoing major works or structural repairs.
Major works are large 'one-off' projects designed to extend and improve the life of your building such as:
- building an extension
- replacing old windows
- re-roofing the property
- remedying subsidence or heave
Major works do not include:
- installing a new bathroom suite
- a new fitted kitchen
- general repairs
- redecoration
Evidence we'll need when you apply for the discount:
- records of surveys done
- invoices paid
- before and after photos (as we may not be able to inspect the property before the works are completed)
If successful we will award a 25% discount for up to 12 months.
Empty and unfurnished property
From 1 April 2024 there is no discount available for empty and unfurnished properties that are not requiring or undergoing major works. Before 31 March 2024 empty and unfurnished properties were entitled to a 100% discount for up to one month.
Second homes
There is no Council Tax discount for second homes.
Furnished, unoccupied rental properties are considered second homes.
Long Term Empty Property Premium
Additional premiums apply for properties that are empty for 1 year and over.
At a meeting on 21 February 2024, the Council approved that the Long Term Empty Property Premium be increased in accordance with the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 to:
- 100% from 1 April 2024 for those properties which are empty for 1 year and over
- 200% from 1 April 2024 for those properties which are empty for 5 years and over
- 300% from 1 April 2024 for those properties which are empty for 10 years and over
This means, from 1 April 2024:
- a premium of 100% will be applied to properties that have been empty and unfurnished from between one and five years
- a premium of 200% will be applied to properties that have been empty and unfurnished for five years to 10 years
- a premium of 300% will be applied to properties that have been empty for more than 10 years.
From 1 April 2025 these premiums will also apply to second homes.
The premium will not be removed should that property remain empty following a change of ownership or tenancy.
