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Exemptions for empty properties
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
If someone has gone into a care home, nursing home or hospital, they may not have to pay council tax on their empty home. This only applies if they do not plan on returning home, and they own or rent their property.
To apply and find out more, download the care homes, hospitals or hostels claim form (PDF, 27KB)
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
Property is owned solely by the person who has died
Exemption Class F applies in these circumstances:
- property is unoccupied (and hasn’t been occupied for any period of 6 weeks or more since the date of death)
- property is still part of the estate, for example, the property has yet to be transferred to a new owner (whether sold or inherited)
Exemption Class F will apply for up to 6 months after probate or letters of administration granted.
Council tax is payable by the deceased person’s estate when the exemption ends.
Please let us know the date the property is sold or transferred to a beneficiary.
Tenant of rented property
Exemption Class F applies in these circumstances:
- property unoccupied (and hasn’t been occupied for any period of 6 weeks or more since the date of death)
Exemption Class F will apply until the tenancy ends and for up to 6 months after probate or letters of administration granted.
Please let us know the date the tenancy has been ended.
Exemption Class F will not apply if:
- the deceased jointly owned the property with someone else who is still alive
- 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 owner is a Trust
- someone lived in the property after the date of death for more than 6 weeks, for example, family members continued to live in the property for a period after the death or the property was occupied by a tenant
If the exemption cannot be awarded we will send the council tax bill for the unoccupied property to the relevant liable person.
How to apply
If you haven't already, let us know who has died. Then contact us to talk about claiming this exemption.
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
You can apply in person at a community hub or by post.
You will need to provide:
- proof that your property is repossessed
- your name and address
- you council tax account number, found on your bill
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.
Uninhabitable properties and council tax
Even if you think your property is uninhabitable while you make repairs or replace the kitchen or bathroom, you will still have to pay the full amount of council tax.
If you think your property is derelict, you can ask the Valuation Office Agency (VOA) if they will delete it from their list. The VOA decide which properties should be charged council tax. Find out how they decide which properties are derelict.
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
Contact us
To apply for a discount or exemption, you will need:
- your name
- address of the empty property
- council tax account number, found on the bill
- proof or details of your eligibility
Phone
In person
Visit any of our community hubs.
Post
Leeds City Council
PO Box 911
LS1 9WJ
