Council Tax exemptions, discounts and increases - unoccupied property

Property undergoing major repair/awaiting demolition/occupation prohibited by law

If the property is unoccupied because major repair work is being carried out you may be able to reduce your Council Tax bill by 50% or 100%. Please note this reduction applies to the property, not to an individual household. This means that if the property has been lying empty or a reduction has been awarded on the property previously, the level and duration of the reduction you are entitled to may be affected.

The following are classed as major repairs:

  • Major repairs to the roof
  • Major repairs to external walls
  • Removal or replacement of supporting walls
  • Removal of floor joists or staircases
  • Repair or renewal of foundations
  • Where the property is essentially a shell
  • Removal of floorboards in the majority of property

The following are not classed as major repairs:

  • Replacing windows or doors
  • Minor roof repairs
  • Removal or replacement of internal walls
  • General redecoration
  • Replacing a kitchen or bathroom
  • Re-plastering walls
  • Removal of floorboards in 1 or 2 rooms but the rest of the house is habitable
  • Gas fitting
  • Re-plumbing
  • Re-wiring
  • Installation of heating system

If a registered social landlord property is unoccupied and awaiting demolition you may be able to reduce your Council Tax bill by 100%.

If the property is unoccupied due to a legal prohibition (for example a Closing Order, Demolition Order or Compulsory Purchase Order) you may be able to reduce your Council Tax bill by 100%.