Reductions for empty properties
There are a number of property reductions we can give to reduce your Council Tax charge.
Discounts on Council Tax
- Class A - Unoccupied and substantially unfurnished dwellings where major repair work is required to make it habitable or structural alterations are being undertaken (50% discount for up to 12 months).
- Class C - Unoccupied and substantially unfurnished dwellings (25% discount for up to 6 months)
- Where properties have been unoccupied and unfurnished for 6 months or more, no discount is awarded.
- A 50% discount may apply where an annexe is occupied by a relative of a council tax payer for the main property or where it is used as part of the main property.
Exemption from Council Tax charge
There are several classes of exemption, some of which only apply for a certain length of time.
Classification descriptions for Council Tax exemption on empty properties:
- Class B - Unoccupied dwellings owned and last used by a charity (exempt for up to 6 months)
- Class D - Dwellings left unoccupied by people in prison (except for non-payment of Council Tax or a fine)
- Class E - Dwellings left unoccupied by long-stay hospital patients and also by people who move permanently into a nursing home or residential home
- Class F - Dwellings left unoccupied by deceased persons where grant of probate / letters of administration has not been obtained, and for a period of 6 months after such grant has been obtained
- Class G - Dwellings where occupation is prohibited by law
- Class H - Dwellings held vacant for a minister of religion
- Class I - Dwellings left unoccupied by people receiving care
- Class J - Dwellings left unoccupied by people providing care
- Class K - Dwellings left unoccupied by students
- Class L - Unoccupied dwellings where the mortgagee has repossessed
- Class Q - Unoccupied dwellings in the possession of a trustee in bankruptcy
- Class R - A dwelling consisting of a pitch or a mooring which is not occupied by a caravan, or a boat
- Class T - Dwellings forming part of another dwelling which cannot be let separately.
Classification descriptions for Council Tax exemption on occupied properties:
- Class M - Students Halls of Residence
- Class N - Dwellings occupied wholly by students
- Class O - Armed Forces accommodation
- Class P - Visiting Forces accommodation
- Class S - Dwellings occupied only by a person or persons aged under 18
- Class U - Dwellings occupied only by a person or persons who is, or are, severely mentally impaired
- Class V - Dwellings occupied by diplomats, persons who have diplomatic immunity and certain members of their household
- Class W - Dwellings which form part of a single property and which are occupied by an elderly, severely mentally impaired or disabled relative of a person which lives in the other part of the property.
Please note: the property may need to meet some conditions before it can be exempt from Council Tax.
Long term empty properties
Properties that have been empty for two years or more are subject to a Long Term Empty Premium of 100% from 1 April 2019. From 1 April 2020, properties empty for five years or more will incur a 200% levy and from 1 April 2021 those empty for ten years or more will have to pay a 300% premium.
There are exemptions from the premium for properties that are genuinely for sale or let, annexes and those owned by members of the armed forces.