Empty properties

Page updated on: 04/04/2019

Most empty properties will be exempt from Council Tax for the first six months, after which a 50% charge will apply. There are some exceptions to this rule, and in certain circumstances there will be no charge at all, even if the property is occupied.

If a property is unoccupied but remains furnished there will, generally, be no exempt period, nor will there be any discount allowed.

A discount will only be granted, in respect of unoccupied properties which are furnished:-

  • If the council tax payer is liable for the council tax in respect of another property, where he lives for the better performance of his duties and it is the type of employment where the employee is, generally, required to live at a specific property.
  • If a caravan or boat has been left unoccupied.
  • If the personal representatives of a deceased person are liable to pay the council tax (further conditions and a time limit can apply).

Apply for exemption View list of exempt properties