Council Tax and empty properties
Discounts and exemptions
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.
Undergoing structural alteration must include changing the dwelling in some physical way. For example, the refitting of a kitchen, bathroom, new windows or redecoration would not constitute a structural alteration, as it is of a cosmetic nature, neither does it constitute major repair work to render the property habitable.
Please note that from 1st April 2025, the 25% uninhabitable property discount has been withdrawn and therefore any discount will only be granted until 31st March 2025.
Exemptions
The following are reasons why you may be eligible to be exempt.
A property left unoccupied:
- due to a bereavement. 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
- by a person who has gone to receive personal care elsewhere
- by a person who has gone to provide personal care elsewhere
- by a person who is in prison
- where the owner is a student
- which is the responsibility of a trustee in bankruptcy
A property:
- unoccupied caravan or boat mooring
- where occupation is prohibited by law
- that has been repossessed
- that is an unoccupied annexe
