Discounts for Properties that are empty and unfurnished
25% discount - properties that are empty and unfurnished less than 6 months.
Note: The period of discount is not re-started by a change in ownership or liability.
There is no discount for properties that are:
- Unoccupied and unfurnished more than 6 months
- Unoccupied and furnished (i.e. second homes and furnished rentals)
Discounts for properties now unoccupied due to flooding
Please visit the flooding webpage for further information.
Discounts for properties that are uninhabitable
Unoccupied and unfurnished properties undergoing major repair work or undergoing structural alteration to render them habitable. This discount replaced the class A exemption.
This discount was reduced to 0% (i.e. full council tax) with effect from 1 April 2023 for a maximum period of 12 months.
Examples of work that would meet the qualifying criteria for this discount are major fire or flood damage, subsidence, or re-constitution of the interior of a property (e.g., converting a house into flats).
Examples of works that would not qualify include, decoration work and fitting of a new Kitchen or Bathroom.
To apply you will need to provide details of the schedule of work and the date work commenced, along with any photographic evidence and supporting documents i.e., invoices, insurance documentation and details of any relevant planning applications.
This discount is primarily used to prohibit a Council Tax premium being applied to a property.
Properties empty for 1 year or more
Properties empty and unfurnished for 1 year or more may be subject to a long-term empty property premium. Please visit Long term Empty Property Premium to find out more.
Second home discount
There is no discount for furnished second homes or properties left unoccupied but furnished up to 31 March 2026.
Empty property premium for furnished second homes
From 1 April 2026 any properties that have been classed as a second home will be subject to a 100% empty property premium. A second home is a property that is substantially furnished but it is not someone’s sole/main residence.
There are some circumstances where the empty property premium will not apply to your second home, these are:
- the property is or would be your sole or main residence if you were not living in armed forces accommodation provided for your job
- annexes that are part of the main property or treated as part of it
- the property is being actively marketed for sale (12 months limit)
- the property is being actively marketed for rent (12 months limit)
- the residing owner died, and the property remains furnished and unoccupied (up to 12 months after probate granted)
- you reside in the property due to your job, and this is written into your employment contract
- occupied caravan pitches and boat moorings
- seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously