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Empty and exempt properties

Your property may be exempt from Council Tax if it is empty or in special circumstances.


Types of property that are exempt:

Unfurnished properties will be eligible for a 50% discount for the first two months that they are unoccupied, after the first two months Council Tax will be charged at the full amount.  This discount will commence as soon as you (or your tenant) leaves the property to live elsewhere.     

This does not apply to properties where the occupier has left the property on a temporary basis, for example for work or travelling purposes. 

To apply for this discount, the property must not be anyone’s main residence. 

Unoccupied and unfurnished properties undergoing major repair or structural alteration may qualify for a 25 per cent discount, allowed for up to one year only.   

There will no longer be a discount for furnished properties that are not occupied as someone's main residence, Council Tax will be charged at the full amount.

An unoccupied property will be exempt from Council Tax in any of the following circumstances:

  • Unoccupied properties which are owned by a charity (exempt for six months)   
  • Unoccupied properties left empty by a person living in a hospital or a care home    
  • Unoccupied properties awaiting probate or letters of administration to be granted (and for up to six months after probate granted)
  • Unoccupied properties where occupation is prohibited by law
  • Repossessed property
  • Property left empty by a bankrupt
  • A pitch or mooring not occupied by a caravan or boat
  • Unoccupied annexes or properties situated within the curtilage of another dwelling
  • The taxpayer is in prison
  • The taxpayer has gone to live elsewhere to receive personal care
  • The taxpayer has gone to live elsewhere to provide personal care
A property will be exempt from Council Tax if it is one of the following;
  • Colleges/University halls of residence
  • Properties occupied solely by full time students
  • Armed Forces accommodation
  • Visiting forces accommodation
  • Property occupied only by people under the age of 18
  • Properties occupied solely by those who are severely mentally impaired
  • Diplomats property
  • Annexe occupied by a dependant relative

How to apply

If you think you may qualify for one of the following discounts or exemptions please call 01522 873355.