Council Tax empty properties
A property is considered empty on the date it becomes unoccupied. This date may be before the date that you become responsible for the Council Tax.
Why is your property empty?
Empty and unfurnished property requiring or undergoing major works/structural repairs
- Major works are large 'one-off' projects designed to extend and improve the life of your building. They may include building an extension, replacing old windows, re-roofing the property and remedying subsidence or heave
- it does not include installing a new bathroom suite, a new fitted kitchen or general repairs and redocoration
- When applying for the discount we will need to see evidence of the works. Please send us records of surveys done, invoices paid and before and after photos as we may not be able to inspect the property before the works are completed
- If successful we will award a 25% discount for up to 12 months. There is no discount after 12 months and a long term empty premium will be charged for the property being empty for a year or more
Empty and unfurnished property
- 100% discount for one month followed by full charge until 31 March 2024
- If a 100% discount has been awarded in respect of an unfurnished and unoccupied property, no further discount may be awarded unless the property is re-occupied for a period of at least 6 weeks
- From 1 April 2024 the 100% discount for one month will end and a full charge will apply when a property becomes empty
Second homes
- There is no Council Tax discount for second homes
- A second home is also a rental property which is unoccupied, but still furnished
Additional premiums for properties empty for 1 year and over
At a meeting on 21 February 2024, the Council approved that the Long Term Empty Property Premium be increased in accordance with the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 to:
- 100% from 1 April 2024 for those properties which are empty for 1 year and over
- 200% from 1 April 2024 for those properties which are empty for 5 years and over
- 300% from 1 April 2024 for those properties which are empty for 10 years and over
From 1 April 2024 a premium of 100% will be applied to properties that have been empty and unfurnished from between one and five years, and 200% on properties that have been empty and unfurnished for five years to 10 years and a premium of 300% will be applied to all properties that have been empty for more than 10 years. As this premium applies to the property, should that property remain empty following a change of ownership or tenancy, the premium will not be removed.
From 1 April 2025 these premiums will also apply to second homes.
