Unoccupied property Council Tax discounts and exemptions

A discount of 50% may apply where a property is empty. A discount of 25% may apply where a property has been empty between 6 and 24 months.

If a property is owned by a charity, it can be exempt, which means you do not have to pay Council Tax for up to 6 months.

A property that is left unoccupied because the occupant is detained, for example, in prison will usually be exempt from Council Tax.

If a property is left unoccupied because the person(s) previously living there has permanently moved into a nursing, care home or hospital, you can apply for an exemption from Council Tax.

We understand that notifying us when someone has died will take second place to the many other arrangements that have to be made; however, as soon as possible, a relative, friend or solicitor of the deceased should inform us about the death of an occupant of a property.

An unoccupied property may be exempt from Council Tax where occupation is prohibited by law.

An unoccupied property that is held for a minister of religion is exempt from Council Tax. The exemption applies to a property held for a minister of any religious denomination as a residence from which to perform the duties of their office.

An unoccupied property where the usual occupant has gone to live with someone else to receive care or has entered an institution not regarded as a care home or hospital is exempt from Council Tax.

A property left unoccupied because the person responsible for Council Tax is a student who is living elsewhere for study purposes may be eligible for an exemption.

Properties that are unoccupied and have been repossessed by the mortgage lender are exempt from Council Tax.

An unoccupied property dwelling is exempt indefinitely where the liable Council Tax payer has been made bankrupt and liability would fall to a trustee in bankruptcy.

Council Tax applies to caravans and boats used as main homes in the same way as it applies to conventional dwellings. A full exemption may apply when the caravan pitch or boat mooring becomes vacant.

View Council Tax information for a property that is unoccupied but furnished.