To qualify for this exemption the property must be or have been:
- unoccupied and incapable of being lived in, due to the works required to make the property habitable
- since the date it was last occupied, it must be undergoing, or has undergone, major structural repair/improvement/reconstruction
- no more than 12 months have elapsed since the date the property was last occupied
- no more than six months have elapsed since the structural works were substantially completed
If your property has been unoccupied for 12 months or more please see our Long Term Empty Properties page for further information.
If you become the new owner of an unoccupied property requiring the structural works detailed above and it is over 12 months since the property was last occupied, a 50% discount may be awarded for a period of up to six months from the date of purchase.