Unoccupied property

  • An 'empty property' is defined as a property, which is both unoccupied and unfurnished*.
  • A 'long term empty property' is a property that has been unoccupied and unfurnished for more than 12 months.

* 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.

Unoccupied and unfurnished property


  • 100 per cent Exemption for up to 6 months starting from the date someone last lived in the property for 3 months or more. 
  • Undergoing structural repair, improvement or reconstruction (the property must be unfit to be lived in due to structural work)
  • Is on agricultural land and the last time it was occupied, it was used in connection with that land.

Discount (50 per cent)

  • Unoccupied for 6-12 months
  • 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)

Discount (10 per cent) 

  • Unoccupied for more than 12 months - No discount from 1 April 2015, 200 per cent charge from 1 April 2016.

Unoccupied and furnished property

  • The property is unoccupied but furnished and no more than 12 months has elapsed since the property was occupied - 10 per cent discount
  • The person who last lived there is now in a hospital, nursing home or residential care
  • The person who last occupied it is now in prison
  • The last occupier is now deceased
  • The property has been repossessed
  • It was last occupied by students and they left less than 4 months ago.
  • Unoccupied for 12 months or more - No discount from 1 April 2015, 200 per cent charge from 1 April 2016.

 Council Tax discounts and exemptions are available for the following types of unoccupied properties: