Council Tax and empty properties
There are various rules around paying Council Tax on properties left empty.
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
- by a person who has gone into a residential care home on a permanent basis is exempt
- by a person who has gone to receive personal care elsewhere is usually exempt
- by a person who is in prison is usually exempt
- where the owner is a student is usually exempt
- which is the responsibility of a trustee in bankruptcy is exempt
- where occupation is prohibited by law is exempt - no time limit up to the order being lifted
- that has been repossessed is exempt - no time limit up to date of sale or re-occupation
- that is an unoccupied annexe is exempt
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 in addition to the standard Council Tax charge. A premium of 100% will be applied if the property has been empty for between two and five years; a premium of 200% will be applied if the property has been empty for over five years.
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