Unoccupied Discounts/Exemptions

Find out about reductions available for unoccupied properties and information relating to surcharges

Unoccupied/Unfurnished

If a property is empty and unfurnished, it may be eligible for exemption for up to six months.

From 1 April 2014 changes were introduced which affected the amount charged in respect of properties which are empty and unfurnished.

Exemption from Council Tax may be awarded for a period of up to 6 months where a property is both unoccupied and unfurnished. The 6 months exemption period will be from the first day the property becomes unoccupied provided that the last period of continual occupation lasted for at least 3 months. A previous owner or occupier's use of the property may affect how long you get exemption for.

The exemption applies to Council Tax, water and wastewater charges. The discount and surcharges apply to Council Tax charges only.

To be considered unfurnished a property must be empty of all moveable items.

If your property remains unoccupied after 6 months, a 50% discount will be awarded for a further 6 months, or to the date which is 12 months from the property becoming unoccupied, whichever is earliest

Tell us about your Empty and Unfurnished home by completing the form found in the Related links section of this webpage.

Incapable of Habitation

Where a property is unoccupied because it is being structurally repaired, improved or reconstructed, a time limited exemption may apply

Exemption from Council Tax may be awarded for a period of up to 12 months. The 12 months exemption period will start on the day the work begins and end on completion of the major repair work or structural alteration or 12 months after the last day it was occupied, whichever is sooner.

A previous owner or occupier's use of the property may affect how long you get exemption for. The exemption is based on the length of time a property has been unoccupied regardless of who the owner is.

Where someone has recently purchased an unoccupied dwelling in either of these circumstances and the maximum period of exemption has expired a 50% discount can be awarded for 6 months from the date of purchase. Once this 6-month period ends, the discount will reduce to 10% for a maximum of 6 months.

Where the liable person has not purchased the property within the last 6 months, the maximum amount of discount that can be awarded is 10%.

This exemption applies to Council Tax, water and wastewater charges.

Please complete form Council Tax Generic Property Exemption found in the Documents section of this webpage.

Last occupied by students

If a property was previously occupied by students, the landlord may be eligible to apply for exemption when it becomes vacant.

Exemption can be awarded for up to 4 months from the date the property was last occupied.

This exemption applies to Council Tax, water and sewerage charges.

Please complete form Council Tax Generic Property Exemption found in the Documents section of this webpage.

Where the liable person is a student

Where the liable person of an unoccupied property is a student, you may be able to claim council tax exemption.

If the property is unoccupied, it will be exempt from Council Tax charge if the person who is liable is a student who has their sole or main residence elsewhere.

The property may remain furnished while unoccupied.

This exemption applies to Council Tax, water and wastewater charges.

Please complete form Council Tax Generic Property Exemption found in the Documents section of this webpage.

Occupation prohibited by law

Where the occupation of a property is prohibited by law, it may qualify for council tax exemption.

This exemption applies to Council Tax, water and wastewater charges.

To qualify for exemption the property must be: Prohibited by law from being occupied, or kept unoccupied by reason of action taken under powers conferred by or under any Act of Parliament, with a view to prohibiting occupation or acquiring the property, eg;

subject to a Closing Order
subject to a Demolition Order
subject to a Compulsory Purchase Order

Please complete form Council Tax Generic Property Exemption found in the Documents section of this webpage.

Unoccupied Manse

An unoccupied manse which is no one's sole or main residence, may qualify for exemption.

To qualify the property must be: an unoccupied manse or held by, or on behalf of, a religious body to be available for occupation by a minister of religion as a residence from which to perform the duties of her/his office.

This exemption can be applied whether the property was last occupied by a minister or not. The property can remain furnished.

This exemption applies to Council Tax, water and wastewater charges.

Please complete form Council Tax Generic Property Exemption found in the Documents section of this webpage.

Persons in detention or prison

If a property has been left unoccupied because someone has been detained in a prison, hospital or other place, it may be exempt from council tax charge.

This exemption applies to Council Tax, water and wastewater charges.

Eligibility

To qualify you must be;

Detained in a prison, a hospital or other place by virtue of a court order in the United Kingdom, or a standing civilian court established under the Armed Forces Act 1976
Detained under Schedule 3(2) of the Immigration Act 1971 (deportation)
Detained under Parts, 5,6 or 7 or Sections 136 or 297 of the Mental Health (Dare and Treatment) (Scotland) Act 2003
Detained under Sections 52D or 52M of the Criminal Procedure (Scotland) Act 1995

Please note that an exemption is not applicable if you are detained due to non payment of fines.

Please complete form Council Tax Generic Property Exemption found in the Documents section of this webpage.

Last occupied by a registered charity

Where a property was previously occupied by a registered charity in furtherance of the charity's objectives, it may be eligible for council tax exemption

If the property has been left unoccupied, it will be exempt from Council Tax charge for

To qualify: