If you have an empty property, you do not have to pay council tax on it for up to 2 months.
You can apply for a council tax discount for an empty property for up to 2 months, from the date it becomes vacant.
Once the discount period has ended, you will have to pay the full amount of council tax.
Only 1 discount period is allowed for the property, regardless of any changes in ownership.
If, during the discount period, someone moves into the property or it becomes substantially furnished for less than 6 weeks, then it becomes vacant again, the discount will still only run for the rest of the original 2 month discount period.
You need to include:
- A full inventory of the furniture, equipment and items that will stay in the property while it is unoccupied
If a property is empty for a longer time, a premium may apply:
- More than 2 years – 100% premium
- 5 years or more – 200% premium
You can find out more information on our council tax premiums on empty homes page.
What we mean by the terms used on this page
- Vacant - unoccupied and substantially unfurnished
- Unoccupied - there is no-one living at the property as an only or main home
- Substantially unfurnished - the property is empty or has only a small amount of furniture, equipment and items that are not enough to support anyone living there long-term