Council Tax - discounts for properties
Unoccupied and unfurnished
This discount relates to the property and depends on:
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How long the property has been empty
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Whether your property is actively being marketed for sale or let
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A previous owner or occupier's use of the property
If the property has been unoccupied and unfurnished prior to your claim it may be that we are unable to award you the full 6 months exemption. If you become the owner or tenant of a property that was previously unoccupied and unfurnished, the 6 months maximum exemption may already have been fully or partially used
Exemption can be awarded if less than 6 months has elapsed since the property was last occupied for a period of 3 months or more. Maximum exemption is 6 months. If the property remains unoccupied a further discount may be considered. Once the property has been unpccupied for 12 months any 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 discount may be awarded for a further 12 months. After the property has remained unoccupied and unfurnished 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 some examples of criteria:
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The property is taking a long time to sell or let in a stagnant market
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The owner has agreed with the Council to take positive steps to re-occupy the property
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The owner is finishing renovations prior to moving in or selling or letting and can demonstrate that these works are progressing.
Please refer to the Long Term Empty Property Discretion Application form for more information.
From 1 April 2024 local authorities can no longer apply the council tax premium to long-term empty homes which have been purchased by a new owner within the past 6 months, and repairs or renovations are being undertaken to bring the home back into use. Local authorities have discretion to extend the period where they consider that it is appropriate to do so in order to enable works to be completed.
Repairs and renovations that contribute to the improvement of the property include, but are not limited to:
• upgrades e.g. new kitchen and bathrooms
• energy efficiency works e.g. new windows and heating systems
• modernisation works e.g. new wiring and plumbing systems
• general repairs e.g. roof restoration and new render
• Non-structural remedial action e.g. subsidence and rising damp
This should not include activity which would not prevent the occupation of the property, (for example, minor decorative works e.g. repainting and wallpapering)
This is different to the new owner 50% discount when major repairs required.
Water and wastewater charges on your property will remain unaffected by the increased council tax charge.