Properties with no reduction in Council Tax
There are no reductions for:
- properties left empty
- empty homes that need repair
- holiday homes or second homes (furnished properties that are not used as a main residence)
If your property has been empty and substantially unfurnished for two years or more, you'll need to pay an empty home premium on top of the full Council Tax charge for your property. The premium will be applied two years after the date from which the property first became empty, not the date of ownership.
The premiums are:
- 1 April 2019 - 100% of the full Council Tax charge for your property
- 1 April 2020 - 200% if your property has been empty for more than 5 years
- 1 April 2021 - 300% for properties empty for over 10 years
You must tell us if your property becomes occupied so that we can make sure you are paying the right amount of Council Tax.
Properties with 50% reduction in Council Tax
Properties left empty because of your employment
If the duties of your employment mean that you live in another property, a 50% reduction may apply on a property that's been left empty.
A 50% reduction applies to annexes lived in by the residents of the main building or by a relative (including parents, children and grandparents) who do not qualify for any other reduction.
If a non-family member lives in the annexe then the discount will not apply.
Properties that pay no Council Tax
There are some circumstances where a property which is empty may be exempt from Council Tax. For example, where the person liable for Council Tax is living somewhere else to receive care.
You can find out more about these circumstances and how to apply for a reduction on our Properties exempt from Council Tax page.
Tell us about a change
You need to tell us if:
- you're permanently moving from a property and it will become an empty property
- you've been awarded a reduction and your circumstances have changed