Discounts and Exemptions

Council Tax Discount / Exemption for Unoccupied Properties

An unoccupied property is a dwelling which is not used as anyone’s sole or main residence, and which is not a second home.

Unfurnished

A dwelling which is both unoccupied and unfurnished can receive a full exemption on council tax for up to 6 months, where it was previously occupied for a period of 3 months or more. If the dwelling continues to be unoccupied beyond 6 months, the discount automatically progresses to a 50% discount. If the property continues to be unoccupied beyond a year, the Long-Term Empty (LTE) supplement will apply.

Furnished

When a dwelling is unoccupied and furnished a 50% discount will apply for up to 6 months from the date of last occupancy. Once this expires, a 10% discount will apply for the following 6 months. If the property continues to be unoccupied beyond a year, the LTE supplement will apply.

New Build Properties

New dwelling which are unoccupied and unfurnished are exempt for up to 6 months from the date the property was entered onto the valuation list. If the property is unoccupied beyond 6 months, the discount progresses to 50% for the following 6 months. If the new build is unoccupied beyond 1 year, the LTE supplement will apply.

Under Reconstruction

This exemption applies to an unoccupied property, which is incapable of habitation, as structural repairs, improvements, or reconstruction works are taking place. This exemption does not apply to dwellings in which routine redecoration, painting, etc is taking place.

The exemption only applies for the period that the works are being carried out, up to a maximum of 12 months from the last day of occupancy. The owner of the property must notify the Council immediately once the works are complete. If the property is unoccupied beyond 1 year, the LTE supplement will apply.

Long-Term Empty (LTE)

A dwelling is considered Long Term Empty if it has been unoccupied beyond 1 year. Councillors agreed on 22/02/24 that the increase supplement would be phased in over the next 4 years as follows;

Properties Marketed for Sale / Let

Properties that are being actively marketed for sale or let, which have been continuously unoccupied for less than two years, are exempt from the LTE supplement. A 10% discount will apply up to two years from the date of last occupation. If the property is unoccupied beyond two years, the LTE supplement will apply. 

Long-Term Empty Properties – Change in Ownership

An unoccupied dwelling is exempt from the increased supplement where;

1. There was a change in ownership and
2. The property is undergoing repairs or renovations that contribute to the improvement of the property

In such situations a 50% discount will apply for the first 6 months from change in ownership. Thereafter the LTE supplement will apply.

Unoccupied Property Discount Progression

* In any of the above circumstances, if ownership of the dwelling changes, and the new owner is undertaking renovation works, they are protected from the 125% LTE charge for the first 6 months of ownership

Other Exemptions are also available where the property is unoccupied and:

• has been reposessed
• is left empty by someone who is deceased
• the liable person is in prison or has moved permanently to a residential care home or hospital
• is left empty by someone providing care elsewhere
• is empty waiting to be occupied by a minister of religion
• is the responsibility of a benkrupt's trustee
• is empty because occupation of the property is prohibited by law, for example a demolition order, a closing order or a compulsory purchase order