2. Discounts and exemptions for empty properties
There's usually no council tax discount for empty homes. Find out when there are exceptions, for example if the owner dies or goes into a care home.
Living somewhere else
If the owner or tenant of an empty property is living somewhere else for care, work or education, they might be able to get a council tax discount or exemption.
In hospital, care home, nursing home or hostel
Getting care somewhere else
If someone is receiving personal care in someone else's home, they might not have to pay council tax for the property they’ve left empty. This includes care due to illness, mental health, disability, old age, and drug or alcohol dependency.
Contact us to find out more or to apply for this exemption.
Moved to care for someone
If your home is empty because you have moved to care for someone, you might not have to pay council tax for the property you’ve left. This can include care due to illness, mental health, disability, old age, and drug or alcohol dependency.
Contact us to find out more about this exemption.
Living somewhere else for full time education
If you’ve moved away for studying and left your home empty, you might not have to pay council tax for it.
To qualify:
- the empty property must have been your only home or main residence before you moved away
- you must have started your course within six weeks of leaving the property
- your course must be full-time and last for at least one academic year
- your course must take more than 24 weeks in that year and involve more than 21 hours of study every week
Contact us to apply for this discount.
Living somewhere else for work
You might be able to get a discount if you’re living in a second home that's related to your job. Find out more about
council tax and second homes.
Last occupier has died
If someone dies, we may be able to grant an exemption for the empty home they leave behind. The exemption means there’ll be no council tax to pay on their empty property for a set length of time.
Check eligibility
As a guide, there are three ways it could apply.
Sole owner
The person who has died was the only owner of the property. The exemption may apply until
probate or letters of administration External link have been granted. It will continue for up to six months unless someone else becomes the owner.
Leaseholder
The person who has died was a leaseholder for six months or more, and the
executor External link is the only person liable for the council tax. The exemption may apply until
probate or letters of administration External link have been granted.
Tenant - rented property
The person who has died was the tenant of the property (but not under a lease for six months or more) and their
executor External link is responsible for paying rent. An exemption may apply until the tenancy ends or for up to six months after
probate or letters of administration External link have been granted, whichever happens first.
The exemption will not apply if:
- the deceased jointly owned the property with someone else
- the deceased was neither the tenant nor the owner of the property, for example if they lived in a property owned by a son or daughter
- the property has been occupied after the date of death for more than six weeks
How to apply
In prison or detained by law
There is a council tax exemption for homes that are empty because the occupier is in prison or detained for mental health or immigration reasons.
Contact us to find out more or to apply for this exemption.
Repossessed property
If your property has been repossessed, you can apply for an exemption so that you do not have to pay council tax.
How to apply
Legal reason why it cannot be lived in
If there is a legal reason why your property cannot be lived in, you can apply for a full council tax exemption. You must be able to provide proof that it would be against the law to live there, such as a prohibition order or closure notice.
Contact us to apply.
Annexes
Your unoccupied annexe might qualify for a council tax discount or exemption.
Used by someone in the main house as part of their home
You can apply for a 50% discount for your annexe if it is being used by someone who lives in the main house. The main house must be their only home or main residence, and they must be paying council tax for the main house.
Contact us to find out more or to apply for this exemption.
Cannot be rented out for planning reasons
If your annexe is unoccupied and you cannot rent it out separately for planning reasons, you can apply for a council tax exemption. This means you will not have to pay council tax for your annexe.
Contact us to find out more.
Find full details of annexe discounts and exemptions on:
other discounts and exemptions.
Other exemptions
You may not have to pay council tax for:
- an empty property that's owned and last used by a registered charity as part of their work
- an empty property that is the responsibility of a trustee following bankruptcy
- a property that is held empty for use by a minister of religion
- an empty caravan pitch or boat mooring
Contact us to apply for these exemptions.
Tell us about a change
If something changes and you no longer qualify for a discount or exemption you must
let us know.
You will need to give us:
- the reason you need to cancel
- your council tax account number,
found on your bill
- your contact number
- the date you want to cancel your discount or exemption from
