Empty domestic property

Some properties may receive a statutory exemption or a local discount whilst standing empty. Where an empty property does not qualify for such an exemption or discount, certain charges will apply, depending on the individual circumstances:

• once a property becomes unoccupied and unfurnished, it will qualify for a 100% discount up to a maximum 14 day period (prior to 1st April 2018 when the policy was changed, the maximum period was 3 months). Should the property remain vacant at the end of that period, then a 100% charge will be levied against the person entitled to possession. (This is a property related discount, therefore you cannot apply for a further discount unless the property is occupied or furnished for 42 or more consecutive days).
• unoccupied but furnished properties will attract a 100% charge
• second homes will be subject to 100% council tax charge
• properties standing empty for more than 2 years may be subject to a Premium charge

Some properties will attract a 50% charge whilst standing empty, This will apply to dwellings that are:

• furnished but unoccupied because the owner is liable for council tax elsewhere in job-related accommodation (certain conditions apply)
• furnished but unoccupied by service personnel resident in accommodation provided by the Ministry of Defence in England or Wales
• caravans or houseboats
• left unoccupied by members of the clergy who are required to live in accommodation provided by the church to perform their duties

Last updated Wednesday, 10th November 2021