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.
If you, or a member of your household is no longer entitled to a discount or exemption because circumstances have changed, please let us know.
However, if you also need to report a change to the number of people resident in your household, please see our Changes to your household 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
- When a person has died
- Property has been repossessed or held by a trustee in bankruptcy
- Owned by a full time student
- Advice and information for owners of long term empty properties
- Empty property surcharge
- Other categories