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 regardless of the tenant’s tenancy end date. If the tenancy end date falls within the 28 day period, the landlord will benefit from the remainder of the 28 days after which the full charge will apply.  Only one 28 day period of 100% discount can be applied.

Log in to your Council Tax account to apply