Council Tax - exemptions, discounts and increases (unoccupied properties)
Unoccupied property information
If a property is unoccupied (normally no one lives in it), there are exemptions and discounts of 10%, 50% or 100% available depending on why it is empty.
From 1 April 2019 properties that have been continuously unoccupied for 12 months or more may be subject to an empty property surcharge (200% Council Tax charge).
For more details, click on the category in the related content which best describes the reason for the property being empty.
Tell us if a Council Tax discount or exemption is to end
If you, or a member of your household is no longer entitled to a discount or exemption on your Council Tax because your circumstances have changed, please tell us by completing our online form.
Tell us about other Council Tax changes
If you need to report a change to the number of people resident in your household, please see our Changes to your household page.
If you have been asked to provide evidence to support a Council Tax discount or exemption application, please see our Council Tax evidence page.
- Unoccupied property information
- Unoccupied and unfurnished property and second homes
- Care worker, long term hospital, long term care
- Property undergoing major repair/awaiting demolition/occupation prohibited by law
- In prison or other forms of detention
- When a person has died
- Property has been repossessed or held by a trustee in bankruptcy
- Student unoccupied property exemption
- Advice and information for owners of long term empty properties
- Empty property surcharge
- Other categories