Council tax reductions for unoccupied properties

In some situations you can get a Council Tax reduction for an unoccupied property. But in most circumstances, you must pay Council Tax even when a property is unoccupied.

Where a property has been empty for 2 years or more, you must normally pay a premium charge.

Types of unoccupied property reductions

Where we can give a reduction, the reductions can be up to 100%. Apply for a reduction if you think you qualify and then keep paying until we confirm the reduction. Don't just stop paying.

Landlord discount - property available on the rental market

Landlords with an unoccupied and unfurnished property available to let on the rental market can claim a 100% Council Tax reduction for up to 4 weeks.

Apply for landlord discount

When landlords or managing agents report a change of tenancy we apply the appropriate discount automatically.

Property owned by a charity for charitable purposes

You don't pay Council Tax for up to 6 months if both the following apply to the empty property:

it is owned by a charity and its most recent use was for charitable purposes
it has been previously occupied (for example, it is not a new build)

Apply for an empty charitable property discount

A Council Tax payer who lived alone has died

You can claim a 100% reduction for a period after a person who lived alone in a property that they owned or rented dies.

Council Tax when someone dies

The owner or tenant who usually lives in the property is
living elsewhere to give or receive care

There might be a 100% Council Tax reduction if no-one is living in a property and one of the following applies to the person who usually lives there:

they are living elsewhere to receive care
they are living in a nursing home permanently
they are living elsewhere to care for someone

Apply for a reduction in Council Tax for an unoccupied property as the person who usually lives there is living elsewhere to receive or give care

The owner or tenant who usually lives in the property is a full time student living somewhere else

There might be a 100% Council Tax reduction if no-one is living in a property and the owner or tenant who usually lives there is a full-time student living somewhere else. You will need to provide a valid student certificate to qualify for this reduction.

Apply for Council Tax reduction where the last owner or tenant is a student

The owner or tenant who usually lives in the property is detained elsewhere

There might be a 100% Council Tax reduction if no-one is living in a property and the person who usually lives there is one of the following:

in prison
detained for mental health reasons
detained under immigration law

Apply for Council Tax reduction for people in detention

The owner or tenant who usually lives in the property is a trustee in a bankruptcy

There might be a 100% Council Tax reduction if no-one is living in a property and the owner or tenant who usually lives there is a trustee in a bankruptcy.

Apply for Council Tax reduction due to bankruptcy

Property repossessed by a mortgage lender

You don't pay Council Tax if the property has been repossessed by a mortgage lender.

Apply for a repossession reduction

An empty caravan-pitch or boat-mooring

You don't pay Council Tax on a caravan-pitch with no caravan or a boat-mooring with no boat.

Apply for a Council Tax discount

Occupation of the property is prohibited by law

You don't pay Council Tax when no one is allowed by law to live in the property - for example, because of planning restrictions.

Apply for an empty property discount when no one is allowed by law to live in the property

Property is an unoccupied annexe

You don't pay Council Tax when the property is an empty annexe that can't be let separately from the main home due to a planning restriction.

Apply for an empty property discount for an empty annexe

Property is held for a minister of religion

You don't pay Council Tax on the empty property if a minister of religion is going to move in.

Apply for an empty property discount when a minister of religion is going to move in

Property held as living accommodation for UK armed forces

Property held as living accommodation for UK armed forces and owned by the Secretary of State for defence can get a reduction of 100% so there is no Council Tax to pay. The reduction applies whether the property is occupied or not.

Download our UK armed forces form (PDF, 320KB)

What happens after you apply for a Council Tax reduction

We'll get back to you to tell you whether or not you can get a reduction. This can take up to 20 working days. It might take longer if we have to visit the property or need more information.

Reductions will show on your bill as being for the whole year even when they are only for a fixed time period. We will send you a new bill when the reduction is coming to an end. If you think you should keep getting the reduction, you will need to apply again.

Backdating reductions

You can ask us to backdate a reduction. We might ask for further information from you to help us decide how far we can backdate the reduction. We don't normally backdate for more than 6 years from the date the claim is received.

If someone else is helping you sort out your Council Tax

You can give us permission to talk to someone who is helping you sort out your Council Tax by signing our authority to disclose form.

Council Tax reductions for unoccupied properties

Types of unoccupied property reductions

The property is available on the rental market

Property is owned by a charity for charitable purposes

A Council Tax payer who lived alone has died

The owner or tenant who usually lives in the property is living elsewhere to give or receive care

The owner or tenant who usually lives in the property is a full time student living somewhere else>

The owner or tenant who usually lives in the property is detained elsewhere

The owner or tenant who usually lives in the property is a trustee in a bankruptcy

Property repossessed by a mortgage lender

An empty caravan-pitch or boat-mooring

Occupation of the property is prohibited by law

Property is an unoccupied annexe

Property is held for a minister of religion

Property held as living accommodation for UK armed forces

What happens after you apply for a Council Tax reduction

Backdating reductions

If someone else is helping you sort out your Council Tax

Contact us

Council Tax reductions for unoccupied properties

Types of unoccupied property reductions

The property is available on the rental market

Property is owned by a charity for charitable purposes

A Council Tax payer who lived alone has died

The owner or tenant who usually lives in the property is living elsewhere to give or receive care

The owner or tenant who usually lives in the property is a full time student living somewhere else>

The owner or tenant who usually lives in the property is detained elsewhere

The owner or tenant who usually lives in the property is a trustee in a bankruptcy

Property repossessed by a mortgage lender

An empty caravan-pitch or boat-mooring

Occupation of the property is prohibited by law

Property is an unoccupied annexe

Property is held for a minister of religion

Property held as living accommodation for UK armed forces

What happens after you apply for a Council Tax reduction

Backdating reductions

If someone else is helping you sort out your Council Tax

Contact us

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