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Unoccupied property Council Tax discounts and exemptions

Council Tax empty properties

A discount of 50% may apply where a property is empty. A discount of 25% may apply where a property has been empty between 6 and 24 months.

Unoccupied and owned by a charitable organisation

If a property is owned by a charity, it can be exempt, which means you do not have to pay Council Tax for up to 6 months.

Owner detained in prison or hospital by court order

A property that is left unoccupied because the occupant is detained, for example, in prison will usually be exempt from Council Tax.

Owner in residential care home or hospital

If a property is left unoccupied because the person(s) previously living there has permanently moved into a nursing, care home or hospital, you can apply for an exemption from Council Tax.

Council Tax when somebody dies

We understand that notifying us when someone has died will take second place to the many other arrangements that have to be made; however, as soon as possible, a relative, friend or solicitor of the deceased should inform us about the death of an occupant of a property.

Occupation of property prohibited by law

An unoccupied property may be exempt from Council Tax where occupation is prohibited by law.

Property is held for minister of religion

An unoccupied property that is held for a minister of religion is exempt from Council Tax. The exemption applies to a property held for a minister of any religious denomination as a residence from which to perform the duties of their office.

Occupier has moved to receive or provide care

An unoccupied property where the usual occupant has gone to live with someone else to receive care or has entered an institution not regarded as a care home or hospital is exempt from Council Tax.

Property left unoccupied by full time student

A property left unoccupied because the person responsible for Council Tax is a student who is living elsewhere for study purposes may be eligible for an exemption.

Property repossessed by mortgage lender

Properties that are unoccupied and have been repossessed by the mortgage lender are exempt from Council Tax.

Property unoccupied due to bankruptcy

An unoccupied property dwelling is exempt indefinitely where the liable Council Tax payer has been made bankrupt and liability would fall to a trustee in bankruptcy.

Empty caravans, pitches, boat moorings and annexes

Council Tax applies to caravans and boats used as main homes in the same way as it applies to conventional dwellings. A full exemption may apply when the caravan pitch or boat mooring becomes vacant.

Council Tax for unoccupied and furnished properties

View Council Tax information for a property that is unoccupied but furnished.

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