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.