Unoccupied Property

Your property may receive a reduction from Council Tax for a limited period depending on its status.

A full list of circumstances in which an unoccupied property may be treated as exempt from Council Tax can be found in the notes section of both the unoccupied property exemption and discount forms below.

The most common types of unoccupied property exemptions and discounts from Council Tax are

Exemptions

  • unoccupied and unfurnished (to be considered unfurnished the property must be empty of all movable items. White goods, curtains, blinds, carpets and built in wardrobes are not considered to be removable items).
  • undergoing structural repair, improvement or reconstruction (the property must be unfit to be lived in due to structural work)
  • the person who last lived there is now in a hospital, nursing home or residential care
  • is on agricultural land and the last time it was occupied, it was used in connection with that land
  • it was last occupied by students and they left less than 4 months ago
  • the person who last occupied it is now in prison
  • the last occupier is now deceased
  • the property has been repossessed.

Discounts

A 50% discount may be granted if

  • the property is unoccupied and unfurnished – (the discount can be awarded for up to 6 months after the end date of the Unoccupied and Unfurnished exemption) the property is unoccupied and the owner/tenant has their sole or main residence in another property due to their job
  • the property is unoccupied and unfurnished, is undergoing or requires major repair works/structural alterations to make it habitable, and has recently been purchased (the discount can be awarded for up to 6 months from the date of purchase).

A 10% discount may be granted if

  • the property is unoccupied but furnished and no more than 12 months has elapsed since the property was occupied.

Please note different rules apply to properties that have been unoccupied for more than 12 months as previous owners/occupiers may have been awarded part or all of the allowable reduction.

Further information can be found on our Long Term Empty Properties page.

Download - Council Tax Unoccupied Property Exemption Form Download - Council Tax Discount Form