Apply for money off Council Tax if your property is empty

You can apply for a 1 month exemption from Council Tax if your property is empty and unfurnished.

This starts from the date the property becomes empty. Once the discount ends, you will need to pay the usual Council Tax amount.

This applies to both landlords and residents.

If this discount is given, the property must be occupied again for a minimum of 12 weeks before any further discount can be given regardless of any change in tenant or ownership.

To claim this discount before 31 March 2024, email [email protected] with details of the property and the dates that it's unfurnished for.

You can get a 50% discount off your Council Tax for up to 12 months, if your property is unoccupied, substantially unfurnished and is undergoing or requires structural alterations or major repairs to make it habitable.

If your property is empty for minor works, for example:

• fitting new bathrooms
• fitting new kitchen
• plastering walls

you will not qualify for this discount.

This discount cannot be applied if a premium charge has become due on your property.

To claim this discount before 31 March 2024, email [email protected] with:

• details of the property and works being undertaken
• attached photographs of the building works
• the dates of work being carried out
• a contact address for you

We will be able to apply it for any period that it is applicable.

You may want to contact the Valuation Office Agency (VOA) to ask if they can delete the property from the Council Tax list if the property is:

• derelict
• is being rebuilt or structurally altered

If the VOA agrees to delete the property from the Council Tax list, it may result in a higher Council Tax band once the works have been completed and it is brought back into the listing.

You should tell us as soon as you move in, let, or sell the new property.

An empty property is exempt from Council Tax if its occupation is:

• restricted by a planning condition that prevents occupancy (under the Town and Country Planning Act 1990)
• prohibited by law

If the property is occupied illegally the exemption does not apply.

In most cases the person living there will be the person who must pay the tax in line with hierarchy of liability.

The exemption will apply until the property is able to be legally occupied or is occupied.

Evidence required:

• the date the property met the criteria
• documentation to confirm situation meets criteria

We may also ask one of our inspectors to visit your property to confirm the reduction.

Apply by emailing [email protected] with your details and the evidence above.

This exemption may be granted where an annex is empty and cannot be let separately without a breach of planning control. It will last until the property is occupied.

An 'annex' is defined as a dwelling which forms part of a single property that includes another dwelling.

Evidence required:

We do not require any evidence, however we may verify the information provided with our planning team if the exemption has not previously been applied to the property.

Apply for an empty property exemption.

This exemption applies where the owner or tenant has moved permanently into a:

• residential care home
• nursing home
• hospital
• hostel in which they are receiving care or treatment

The property must have been the main home of the person in residential care and they must have moved directly from their property or a hospital into the home.

If the occupier went into hospital initially and then was made permanent in a care home, the exemption can be backdated to the date that they went into hospital if they did not return to the property in between.

The exemption will last until the property becomes occupied or is sold/handed back to the landlord.

Evidence required:

• the date the property became empty.
• the address of the residential care home, nursing home, or hospital.

Apply for an empty property exemption.

An empty property is exempt where the liability for Council Tax would fall to the estate of a deceased person.

The exemption applies to all properties that:

• become unoccupied because of a death
• were already unoccupied where the liability to council tax was solely that of the person who has died

The exemption will end if the property:

• becomes occupied (unless occupation is temporary for less than 6 weeks)
• is sold
• is rented out (re-let)
• has not been sold or re-let 6 months after the grant of probate/letters of administration

Evidence required:

• the full name of the deceased
• date of death
• the details of any Solicitors/Executor or person dealing with the estate

We also need to confirm if the property is furnished or unfurnished along with the date any furniture was removed.

Apply by emailing [email protected] with your details and the evidence above.

Once you register a death, you will be given a Tell Us Once reference number by registrars.

The Tell Us Once service informs all participating departments and organisations about the death.

Find out more about the Tell Us Once service.

If the dwelling is left unoccupied, providing it was previously the sole or main residence of the detained party, it will usually be exempt for the period of detention.

To qualify the person must be:

• detained in prison or hospital by order of a court
• detained under the Deportation Provisions of Immigration Act 1971
• detained under the Mental Health Act 1983
• imprisoned, detained or in custody for more than 48 hours under the Army Act 1955, the Air Force Act 1955, or the Naval Discipline Act 1957

Evidence required:

• full name of detained person, address of where they are being detained, any identification number for example prison ID number.
• reason for detention
• sentence and the earliest possible release date

We may write to the facility where the person is being held to get confirmation that the discount applies.

Apply for an empty property exemption.

The person who is being cared for must require care for one of the following reasons:

• old age
• disablement
• illness
• past or present alcohol or drug dependence
• past or present mental health condition

The property must have been the sole or main residence of the person and they must have moved out permanently to receive care for the whole of the period.

They can’t have moved anywhere else in between.

The exemption will last whilst the property remains empty and the circumstances remain the same. It will end if the property becomes occupied or liability changes.

Evidence required:

• the date the property became unoccupied
• the new address
• confirmation of the reason and type of care that is required

Apply by emailing [email protected] with your details and the evidence above.

A property is exempt from paying Council Tax if it is empty because the liable person has changed their main place of residence in order to provide care for someone else.

They do not need to be living in the same dwelling as the person requiring care but they must be better able to provide care from their new address.

The person whom is being cared for, must require care for one of the following reasons:

• old age
• disablement
• illness
• past or present alcohol or drug dependence
• past or present mental health condition

The property must have been the sole or main residence of the person and they must have moved out to provide care for the whole of the period. They can’t have moved anywhere else in between.

The exemption will last until the property is re-occupied or liability changes.

Apply for an empty property exemption.

An empty dwelling being held available for a minister of religion, as a residence from which he or she will perform the duties of their office, is exempt from Council Tax.

The exemption applies to a property being held for a minister of any religious denomination and applies whether the dwelling was used by a minister previously or not. The exemption will last until the property is occupied by the minister.

Information required:

• the date the property became unoccupied
• what the circumstances are

Apply by emailing [email protected] with your details and the evidence above.

Where a student is the owner of an unoccupied property, the property is exempt provided that when it was last occupied, it was the sole or main residence of that student (no one else, other than students, lived there).

The exemption applies whether the person was already a student when they left the dwelling or if he/she became a student after changing their main residence.

They must have become a student within 6 weeks of leaving the property for the exemption to apply and the exemption only continues whilst the person remains a student.

This exemption applies only in respect of academic students (for example, students who are on full time and qualifying courses of education and foreign language assistants).

Information required:

• the date the property became unoccupied
• the address the student moved to
• a copy of the student's certificate of full-time education

Apply by emailing [email protected] with your details and the evidence above.

The property is exempt from Council Tax if it is left empty because the person liable for the Council Tax is a trustee in bankruptcy.

The exemption lasts until the property is re-occupied or liability changes.

Evidence required:

Evidence of bankruptcy may be required if we are unable to confirm via the Bankruptcy and insolvency register.

Apply by emailing [email protected] with your details and the evidence above.

An empty property owned by a registered charity qualifies for a Council Tax exemption of up to 6 months.

Apply by emailing [email protected] with the:

• charity details
• property address

A 'mortgagee' is the organisation who provided a mortgage (eg a bank or building society).

If there are any problems with the owner repaying the mortgage on a property, the mortgagee can take possession of the property so that it can be sold to repay what is owed to them.

If a property is empty and the mortgagee takes possession under the mortgage, it is exempt from Council Tax.

If the property is still occupied when the mortgagee takes possession, the exemption does not commence until the occupants vacate the dwelling.

The exemption lasts until the property is re-occupied or liability changes due to the property selling.

Evidence required:

We require written confirmation from mortgage company that:

• they have repossessed the property
• it remains empty
• they are trying to sell the property

Apply by emailing [email protected] with your details and the evidence above.

A caravan pitch or a boat mooring is classed as a dwelling for Council Tax if it is currently being used as a person's sole or main residence, or its next use is likely to be that of a domestic residence.

A pitch which is not occupied by a caravan, or a mooring which is not occupied by a boat, is exempt for the whole period that it remains empty.

Evidence required:

• the date that the pitch or mooring became vacant
• when you expect it to be re-occupied

We may also ask one of our inspectors to visit your property to confirm the reduction.

Apply by emailing [email protected] with your details and the evidence above.