Council Tax charges, discounts and exemptions for empty properties

Property is undergoing repair or is unfurnished

The property could be exempt from Council Tax for 28 days if it is empty and:

  • undergoing major structural repair, or
  • unfurnished

The 28 day exemption period starts from the first day the property is empty and applies to the person responsible for paying council tax during that time.

After 28 days the full Council Tax charge will apply.

What if the property is rented?

If the property is rented, the 100% discount applies from the date the property first becomes vacant, so it may be apply to the tenant from the date of leaving up to the official end of the tenancy. If the landlord is liable, it starts from the date of vacation or a combination of both. Only one 28 day period of 100% discount can be applied.

Apply for a Council Tax discount