Discounts and exemptions for empty properties

This exception is for up to 12 months from when the property is first marketed for sale or rent. The exception stops after 12 months, when the property has been sold or let or when no longer actively marketed.    

The following conditions apply to this exception:    

• the same owner can only use the exception for a particular property marketed for sale once
• the exception can only be used again for the same property if it has been sold and has a new owner
• the same owner can use the exception for dwellings marketed for let multiple times, however, only after the property has been let for a continuous period of at least 6 months since the exception last applied

There are things we will take into consideration when assessing whether a property is being actively marketed for sale or let. These include:    

• whether the property is clearly advertised for sale or let
• whether the property is being marketed at a fair market value
• whether there are any artificial barriers on the property preventing sale or let
• whether the property has an Energy Performance Certificate
• whether the owner is taking any other reasonable steps to market the property for sale or let

When a property has been left empty following the death of its owner or occupant, it is exempt from council tax for as long as it remains unoccupied and until probate is granted.    

Following a grant of probate, a further 6 months exemption from paying council tax is possible, so long as the property remains unoccupied and has not been transferred to the beneficiaries or sold to anyone else.    

Following the 6 months exemption an exception may apply. The exception will run for a maximum of 6 months or until the property has changed owner.  

This exception applies to unoccupied and furnished seasonal homes where year-round permanent occupation is restricted by planning conditions which prevent occupancy for more than 28 days continuously, specify the property may be used as a holiday home and prevent use of the property as someone’s main residence. 

This exception applies to unoccupied and furnished properties that would be the main residence of a member of the armed services if they were not living in job-related armed forces accommodation.

A dwelling would be classed as a job-related dwelling, where it is a dwelling provided by a person’s employer for the purposes of performing their work. The definition of a job-related dwelling for the purposes of this exception is set out in the Schedule to the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003. Examples include headteachers for boarding schools who are required to live in school accommodation.

This exception applies to unoccupied and furnished caravans and boats. 

This exception applies to an unoccupied but furnished annex forming part of, or being treated as part of, the main property.    

The property is unoccupied and unfurnished, property needs or is undergoing major repair work to make it habitable or property is undergoing structural alteration, or work to make it habitable/structural repair work have been completed within the last 6 months.    

Works such as updating or replacing a kitchen, bathroom, new windows, doors etc are not usually classed as ‘major repair works to make a property habitable’. Most upgrading and refurbishment works are updating what was already in existence, rather than making repairs because the property was uninhabitable.    

We will assess whether the works can be classed as ‘major repair works to make the property habitable’, or if they are ‘structural alterations’. If they are not, we cannot award the exception and you will need to pay the premium charge.    

Examples of normal upgrade/refurbishment works (i.e. not major repair works to make property habitable):    

• internal/external redecoration
• minor plaster/ceiling repairs
• new kitchen or bathroom
• replacement of electric wiring, central heating system
• repair of localised wet rot
• minor roof repairs
• replacement windows
• the treatment of damp patches

Examples of major repair works to make a property habitable:    

• replacing a roof
• replacing wiring and pipework
• damaged floor joists
• extensive wet or dry rot that has spread to joists, staircases or other structural elements
• many roof tiles or slates missing, leading to extensive water damage in multiple rooms
• structural problems
• stripping out of walls, floors, ceilings, fixtures and fittings
• a repair scheme following fire or flood damage, affecting most of the property

Examples of structural alterations:    

• major repairs or replacement to the roof
• removing/replacing internal and external supporting walls
• removal of floor joists or staircases
• repair/renewal of foundations
• removal of floorboards in the majority, or all of the property
• where a property is totally gutted, and is in effect a shell

If someone has gone into a care home, nursing home or hospital, they may not have to pay council tax on their empty home. This only applies if they do not plan on returning home, and they own or rent their property.

To apply and find out more, download the care homes, hospitals or hostels claim form (PDF, 27KB)  

If someone is receiving personal care in someone else's home, they might not have to pay council tax for the property they’ve left empty. This includes care due to illness, mental health, disability, old age, and drug or alcohol dependency.  

Contact us to find out more or to apply for this exemption.  

If your home is empty because you have moved to care for someone, you might not have to pay council tax for the property you’ve left. This can include care due to illness, mental health, disability, old age, and drug or alcohol dependency.  

Contact us to find out more about this exemption.  

If you’ve moved away for studying and left your home empty, you might not have to pay council tax for it.  

To qualify:  

• the empty property must have been your only home or main residence before you moved away
• you must have started your course within six weeks of leaving the property
• your course must be full-time and last for at least one academic year
• your course must take more than 24 weeks in that year and involve more than 21 hours of study every week

Contact us to apply for this discount.  

You might be able to get a discount if you’re living in a second home that's related to your job. Find out more about council tax and second homes.

As a guide, there are three ways it could apply.  

Sole owner

The person who has died was the only owner of the property. The exemption may apply until probate or letters of administration have been granted. It will continue for up to six months unless someone else becomes the owner.  

Leaseholder

The person who has died was a leaseholder for six months or more, and the executor is the only person liable for the council tax. The exemption may apply until probate or letters of administration have been granted.

Tenant - rented property

The person who has died was the tenant of the property (but not under a lease for six months or more) and their executor is responsible for paying rent. An exemption may apply until the tenancy ends or for up to six months after probate or letters of administration have been granted, whichever happens first.  

If you haven't already, let us know who has died. Then contact us to talk about claiming this exemption.  

You can apply for a 50% discount for your annexe if it is being used by someone who lives in the main house. The main house must be their only home or main residence, and they must be paying council tax for the main house.  

Contact us to find out more or to apply for this exemption.  

If your annexe is unoccupied and you cannot rent it out separately for planning reasons, you can apply for a council tax exemption. This means you will not have to pay council tax for your annexe. Contact us to find out more.