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Empty property discounts and premiums

Different rules apply if a property is empty, unfurnished or unoccupied for a long period.

You may be affected by:

  • short‑term discounts
  • exemptions for properties that cannot be lived in
  • premiums for long‑term empty homes

Short‑term empty property discount

If your property is empty and unfurnished, you may receive:

  • a 50% discount for the first month
  • after the first month, the full Council Tax charge applies

This applies from 1 April 2019 onwards.

Long‑term empty properties

If a property remains empty and unfurnished for a long period, an additional charge is added to your Council Tax bill.

Our charges

An empty property premium applies after one year.

This means:

  • first month: 50% discount
  • 1 month to 1 year: standard Council Tax applies
  • 1 to 5 years: 100% premium (Council Tax doubles)
  • 5 to 10 years empty: 200% premium (Council Tax trebles)
  • 10+ years empty: 300% premium (Council Tax quadruples)

When calculating the premium, we will use the original date the property became empty.

When you will not have to pay Council Tax

Some empty properties are exempt from Council Tax. You may not need to pay if the property is empty because:

  • the occupant is in prison
  • the occupant has moved to receive personal care in a hospital or care home
  • the occupant has moved to provide personal care to someone else
  • probate or letters of administration are awaited (and for up to six months after they are granted)
  • the property is the responsibility of a trustee in bankruptcy
  • the property has been repossessed
  • occupation is forbidden by law
  • it will be occupied by a minister of religion students have moved to live near their college or university
  • it is part of a main property or cannot be rented separately due to planning restrictions
  • it is a pitch for a caravan or a mooring for a boat

Help bringing an empty home back into use

The Council may be able to help owners return empty homes to occupation.

Support may include:

  • advice on letting the property
  • information on VAT reductions for refurbishment
  • guidance on bringing the property back into use

How to tell us about a change

You must tell us if your circumstances change, including:

  • starting or stopping caring responsibilities
  • changes to benefits
  • moving address

You will need your Council Tax account number.

Report a change in circumstances

Tell us if you've moved

If your property becomes empty, you must let the Council know.

Tell us you've moved

If you cannot access the online portal, you can contact the Council Tax team for assistance.

Read full details on the changes to Empty homes Council Tax discount in the legal notice.

Section 1 (11) of the Local Government Finance Act 2012, inserts a new Section 11A into the Local Government Finance Act 1992, empowering a billing authority to determine that discounts did not apply or could be such percentage up to 100% as it may specify.

Council Tax discounts on empty homes

The following recommendation with regard to Council Tax discounts on empty, substantially unfurnished homes was approved at a Full Council Meeting on 12 February 2019:

  • That having regard to S11A (4) of the Local Government Finance Act 1992, that properties designated as empty, substantially unfurnished homes be charged 50% of the Council Tax for the first month and 100% of the Council Tax thereafter, from 1 April 2019.

Council Tax premiums on long-term empty homes

The Rating (property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 amended Section 11B of the Local Government Finance Act 1992, empowering a billing authority to determine the percentage applicable (a premium) on long-term empty dwellings from 1 April 2019. The bill became an Act of Parliament on 1 November 2018.

The following recommendation with regard to Council Tax premiums on long-term empty and substantially unfurnished homes was approved at a Full Council Meeting on 12 February 2019.

  • That having regard to Section 11B of the Local Government Finance Act 1992 that properties designated as long-term empty and substantially unfurnished homes be charged the following premiums on the Council Tax until further notice:
  • From 1 April 2019 a 100% premium, where the property has been empty for more than two years.
  • From 1 April 2020 a 200% premium, where the property has been empty for between five and 10 years.
  • From 1 April 2021 a 300% premium, where the property has been empty for more than 10 years.

The following recommendation with regard to Council Tax discounts on empty, substantially unfurnished homes was approved at a Full Council Meeting on 25 February 2025.

From 1 April 2025, the Council varies its determination of 12 February 2019 under Section 11B of the Local Government Finance Act 1992, so that the long-term empty dwelling levy starts after a property has been empty and unfurnished for one year.

  • 100% premium, where the property has been empty for more than one year.
  • 200% premium, where the property has been empty for between five and 10 years.
  • 300% premium, where the property has been empty for more than 10 years.

The Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024 SI 1007 came into force on 1 November 2024. In combination with earlier regulations they prevent (except) us charging a levy from 1 April 2025 in the following circumstances:

  • Class E – a dwelling that is or would be a person’s sole or main residence and where that person has been provided with armed forces accommodation.
  • Class F – an annexe that forms part or the same property as, and is being used as part of, a person’s sole or main residence.
  • Class G – the dwelling is being actively marketed for sale, at a reasonable price, for a period of up to 12 months.
  • Class H – the dwelling is being actively marketed for let, on reasonable terms, for a period of up to 12 months.
  • Class I – probate was granted less than 12 months ago. Before that the property was unoccupied and exempt in the hands of a personal representative following the death of the last occupant.
  • Class D – the vacant dwelling is undergoing major work to make it habitable, or structural alterations, and the major work was completed less than 6 months ago. This exception is for a period of up to 12 months.
  • Class M – a second term of Class D exception provided there has been a sale since the first term.