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.

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.

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

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 

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

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

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

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

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

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.

You must let us know straight away if anything you've told us changes.

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.

For more information, you can contact the Council Tax team.

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.

Authority to disclose

Contact us


Translate this page with Google translate

Page last reviewed: 07 September 2021