Council Tax discounts and exemptions for properties

Furnished and unoccupied properties

You may be eligible for a discount on your Council Tax if your property is unoccupied but still furnished. The discount amount depends on:

  • how long the property has been unoccupied
  • whether it is actively advertised for sale or rent
  • how the property was used by the previous owner or tenant

Available discount

A 10% discount can be applied for up to 12 months from the date the property becomes unoccupied. After 12 months, if the property remains unoccupied and furnished, it will be classified as a long-term empty home, attracting an additional Council Tax charge.

If the property is actively marketed for sale or rent, the 10% discount can continue for another 12 months.

After 24 months of being unoccupied and furnished, the discount will end, and the long-term empty home surcharge will apply.

In certain cases, we may delay the long-term empty home charge for up to one year if specific conditions are met, such as:

  • the property is difficult to sell or rent due to market conditions
  • the owner is working with the Council to bring the property back into use

For more details, see the Long Term Empty Property Discretion Application form.

Water and wastewater charges remain unchanged, even if Council Tax increases.

Apply for a discount

Page last modified: 5 March 2026

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