Council Tax - exemptions, discounts and increases (unoccupied properties)

Unoccupied and last used for agricultural purposes

If the property is unoccupied but is situated on agricultural land and was last used in connection with that land you may be able to reduce your Council Tax bill by 100%. 

A property may be exempt during any period where it meets all of the following criteria:

• The property is unoccupied and unfurnished
• The property is situated on lands and heritages actively used for agricultural or pastoral purposes only, or as woodlands, market gardens, orchards, allotments or allotment gardens, or on lands exceeding one tenth of a hectare used for the purpose of poultry farming
• The property does not have its own title deeds and its own plot of land/boundary
• When the property was last occupied, it was occupied and used in connection with the lands and heritages and their agricultural purpose

Please use the link below to request an application.

Unoccupied property held by a religious body

If the property, such as a manse, is unoccupied and held by or on behalf of a religious body to be available for occupation by a minister of religion you may be able to reduce your Council Tax bill by 100%.  

Please use the link below to request an application.

Unoccupied property held by a charity

If the property is unoccupied but was last occupied by a charitable body to further their charitable objectives you may be able to reduce your Council Tax bill by 100% for up to six months.

Please use the link below to request an application.

Unoccupied and living in job-related accommodation

If the property is unoccupied because your job requires you to live in a tied property provided by your employer in order to do your job properly you may be able to reduce your Council Tax charge by 50%. This will not reduce your water and waste water charges.

Please use the link below to request an application.

Unoccupied and living in Armed Forces accommodation

If your property is unoccupied because you are a member of the armed forces and have had to leave in order to fulfil your duties you may be able to reduce your Council Tax charge by 50%. This will not reduce your water and waste water charges. 

Please use the link below to request an application.

Unoccupied purpose built holiday home

If the property is unoccupied because it is a purpose-built holiday home, such as a holiday chalet, you may be able to reduce your Council Tax charge by 50%. This will not reduce your water and waste water charges.

Please use the link below to request an application.