This page describes premiums for long term empty properties, criteria for a 12-month empty property Council Tax discount and how to apply.
When is a property considered empty
A property is considered empty for Council Tax purposes from the date it becomes unoccupied (the date does not change if there's a change of ownership).
Empty and unfurnished property discount
From 1 April 2024 there is no discount available for empty and unfurnished properties that do not require (or are undergoing) major works.
Empty property premium
Since 1 April 2024, additional premiums are applied to properties that have been empty and unfurnished for 1 year and over.
The premium will not be removed should that property remain empty following a change of ownership or tenancy.
The premium increases the longer the property remains empty:
- 100% premium for properties empty for 1 year and over
- 200% premium for properties empty for 5 years and over
- 300% premium for properties empty for 10 years and over
Second homes
There is no Council Tax discount for second homes.
From 1 April 2025 the empty property premium will apply to second homes.
A rental property that is furnished and not occupied is considered a second home.
Discount for property requiring or undergoing major works
You can apply for a discount if your empty and unfurnished property requires or is undergoing major works or structural repairs.
Major works are large 'one-off' projects designed to extend and improve the life of your building such as:
- building an extension
- replacing old windows
- re-roofing the property
- remedying subsidence or heave
Major works do not include:
- installing a new bathroom suite
- a new fitted kitchen
- general repairs
- redecoration
Evidence we'll need when you apply for the discount:
- records of surveys done
- invoices paid
- 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.
How to apply for an empty property discount
If your property meets the criteria described, apply for a 12 month empty property discount using our online form.
You'll need your Council Tax account number to complete this form. Find this at the top-right of your Council Tax bill, it is 9-digits long and starts with a 6.
Apply for a Council Tax empty property discount
