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

If your home is empty, you may be able to get a Council Tax exemption or discount. This page explains the main situations where we can reduce or remove your charge and how to apply.

In most cases, you must tell us as soon as your property becomes unoccupied. Discounts and exemptions are not applied automatically.

Unoccupied and last used for agricultural purposes

You may not have to pay Council Tax if your property:

• is empty and unfurnished
• is on land actively used for farming or rural activities, such as agriculture, grazing animals, forestry, market gardens, allotments, or poultry farming on land larger than 0.1 hectares
• does not have its own title deeds or separate boundary
• Was last occupied as part of the agricultural work on that land

If you meet all these conditions, you can apply for a 100% exemption.

Unoccupied property held by a religious body

If a property such as a manse is empty and held by a religious body for a minister to live in, you can apply for a 100% exemption while it remains unoccupied.

Unoccupied property held by a charity

If a charity last used the property to support its work and it is now empty, you can apply for a 100% exemption for up to 6 months.

Unoccupied while you live in job-related accommodation

If your job requires you to live in accommodation provided by your employer, and your own home is empty, you may be able to get a 50% discount on your Council Tax. Water and waste water charges still apply.

Unoccupied while you live in Armed Forces accommodation

If you are a member of the armed forces and your home is empty because of your duties, you may qualify for a 50% discount. Water and waste water charges still apply.

Unoccupied purpose built holiday homes

If your empty property is a purpose built holiday home, such as a holiday chalet, you may be able to get a 50% discount. Water and waste water charges are not reduced.

Unoccupied homes that cannot be lived in by law

If the law does not allow anyone to live in your property, you may qualify for a 100% exemption. This includes properties under a closing order, demolition order or compulsory purchase process.

How to apply