Council Tax - discounts for properties

Unoccupied and furnished

This discount relates to the property and the discount you are entitled to depends on: 

  • How long the property is empty
  • Whether your property is actively being marketed for sale or let
  • A previous owner or occupier's use of the property 

10 per cent discount can be awarded for up to a maximum period of 12 months from the date the property became unoccupied. If the property remains unoccupied and furnished after 12 months, the discount will end and a 200 per cent Council Tax charge will apply.

However, if the property is being actively marketed for sale or let 10 per cent discount can be awarded for a further 12 months. After the property has remained unoccupied and furnished for 24 months, the discount will end and a 200 per cent Council Tax charge will apply.

We have discretion to delay the 200 per cent charge for up to a year if the property meets certain criteria:

  • The property is taking a long time to sell or let in a stagnant market
  • The owner has agreed with our empty homes officer to take positive steps to re-occupy the property
  • The owner is finishing renovations prior to moving in or selling or letting and can demonstrate that these works are progressing
  • Although failing to currently meet the 25 day occupancy criteria for second home status the owner can provide evidence of 25 days occupancy for prior years and the immediate preceding year.

See our Long Term Empty Property Discretion Application form for more information.

Water and wastewater charges on your property will remain unaffected by the increased council tax charge.

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