Council Tax discounts

Empty properties

Unoccupied and unfurnished properties

The charge for unoccupied and unfurnished properties depends on the length of time the property has been vacant. See table below:

Vacancy period Percentage of Council Tax to be paid

0 - 1 month

No Council Tax to be paid for this period.

1 - 6 months

75%

6 - 24 months

100%

24+ months

150%

Properties left empty by a deceased person

An unoccupied property is exempt if the person who was liable to Council Tax has died, the property has remained unoccupied since the date of death, and probate has not been granted.

Exemption continues for up to 6 months after the grant of probate or after the letters of administration have been made.

 

Unoccupied properties owned by a charity

An unoccupied property owned by a charity which was last occupied for the objectives of the charity, is exempt for six months from the date occupation ceased.

Occupation prohibited by law

A property is exempt if its occupation is prohibited by law, or if it is kept unoccupied by reason of action taken to prohibit occupation, or with a view to acquiring it, under powers conferred by any Act of Parliament.

Mortgagee is in possession

Where there is default on repayment of the loan, the mortgage deed usually provides for the mortgagee to take possession of the property, and the property may subsequently be sold to repay the outstanding loan.

If the property is still occupied when the mortgagee takes possession, the exemption does not commence until the occupants vacate the dwelling.

Bankruptcy

Unoccupied properties are exempt when the person who would be liable to the Council Tax is a trustee in bankruptcy.

The exemption applies whether the unoccupied property is furnished or not.

Caravan pitches and boat moorings

Caravan pitches and boat moorings not occupied by a caravan or boat will be exempt from Council Tax.

Properties held for a minister of religion

Properties which are being held available for a minister of religion, as a residence from which they will perform the duties of office, are exempt.

There is no requirement as to ownership of the property, and the exemption applies whether or not that particular dwelling was last used by a minister.