Council Tax discounts and exemptions for properties

Unfurnished and unoccupied properties

You may be eligible for this discount or exemption if your property is unoccupied and unfurnished. What you can get depends on:

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

When the exemption applies

You can get an exemption if the property has been empty for less than 6 months and was last lived in for at least 3 months. This applies to the property, so if you move into an already unoccupied property, some or all of the exemption may have been used.

This exemption is based on how long the property has been empty. If it was already unoccupied before you applied, you may not get the full 6-month exemption.

The maximum exemption is 6 months.

After the exemption ends

After the exemption ends, a 10% discount can be given for 6 months. If the property is still unoccupied and unfurnished after that, the Long Term Empty Council Tax charge will apply.

If the property is being actively marketed for sale or rent, the 10% discount can continue for a further 12 months. After the property has been unoccupied for 24 months, the discount ends and the Long Term Empty charge applies.

We will delay the the long-term empty charge for up to one year if:

  • the property is hard to sell or rent due to market conditions
  • the owner is working with the Council to bring it back into use
  • renovations are ongoing and progressing

Water and wastewater charges are not affected by the increased Council Tax.

Apply for a discount or exemption

Tell us about a long-term empty home

Page last modified: 10 March 2026

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