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 the unoccupied property exemption form below.

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

  • 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

If your property has been empty for 12 months or more please see our Long Term Empty Properties page for further information.

Download the unoccupied property exemption form