Empty property discounts

These are the terms for property occupancy:

  • Empty - A property that is not anyone's main home and is unfurnished.
  • Unoccupied - A furnished property that is not anyone's main home.
  • Occupied - A property that is lived in as someone's main home.

Empty properties are subject to the full Council Tax charge except in the following circumstances:

Class C Discount

If a property is empty and unfurnished, the owner can apply for a Class C discount. This is a 75% reduction for the first three months that a property is empty. If the property remains empty after three months, no further discount will apply and the owner becomes responsible for the full charge. If the property remains empty after 2 years then it will be subject to an Empty Council Tax Premium.

Class D Discount

An empty property which requires, or is undergoing major repairs to make it liveable, or is being structurally altered, may qualify for 25% discount for the first 12 months that the property is empty. After the 12 months has expired there will be no further discount and the owner will be responsible for the full charge.

Empty property premium

From 1 April 2019, if a property is empty and unfurnished and has been empty for two years or more, it will attract an empty property premium of 100% of the Council Tax charge. The Council Tax bill will be 200% of the relevant charge. Future changes are listed in the table below:

  Effective From

Proposed Amount

Details

01 April 2020

200%

Empty Less than 5 years

01 April 2020

300%

Empty 5 years or more

01 April 2021

200%

Empty for less than 5 years

01 April 2021

300%

Empty Between 5 and 10 years

01 April 2021

400%

Empty 10 years or more

 

Second Home Discount 

There is no discount for second homes.

However, if you live away from your home as a condition of your employment (for example, armed forces personnel being posted away from home, either here or abroad) then you may qualify for 50% discount.