Council Tax and empty properties
There are various rules around paying Council Tax on properties left empty.
Exemptions
- a property left unoccupied due to a bereavement is usually exempt from the date of the persons death to six months after probate has been granted
- a property left unoccupied by a person who has gone into a residential care home on a permanent basis is exempt
- a property left unoccupied by a person who has gone to receive personal care elsewhere is usually exempt
- a property left unoccupied by a person who is in prison is usually exempt
- a property left unoccupied where the owner is a student is usually exempt
- a property left unoccupied, which is the responsibility of a trustee in bankruptcy is exempt
- a property where occupation is prohibited by law is exempt - no time limit up to the order being lifted
- a property that has been repossessed is exempt - no time limit up to date of sale or re-occupation
- a property that is an unoccupied annexe is exempt
Discounts
Properties that are uninhabitable and require or are undergoing works may qualify for a 25% discount for up to 12 months, you will need to provide proof and information about what work is being carried out.
A property which is unoccupied but furnished for any other reason will have no discount or exemption applied.
Long Term Empty Premium
For a property which has been unoccupied and unfurnished for over 24 months, an empty homes premium charge will be applied. This maybe a date before you purchased the property. The premium will be an additional 100% above the full Council Tax payable on your property and will replace the amount previously charged.
Should you purchase a property that is already empty, you should check with us the date the property first became empty and unfurnished to be able to determine when a premium would commence.
If a property you own becomes unoccupied you must notify us.
Report a change of circumstances