Empty Property Discount

From 1 April 2013 the six month exemption for empty properties (class "C") no longer applies. This was replaced by a 100% discount which may be awarded for a maximum period of three months from the date a property becomes unoccupied and substantially unfurnished.

This discount is awarded against the property and it is not affected by changes in ownership or responsibility. If you become responsible for a property on which an unoccupied and unfurnished discount has already been awarded, only the remainder of the three month period can be granted. If you become responsible for a property which has been unoccupied and unfurnished longer than three months, the discount will already have expired and a full Council Tax charge will be payable.


Examples below:-

Property unoccupied and unfurnished from 1 March 2013:

Class C exemption awarded for period   1 March 2013 - 31 March 2013

100% discount awarded for period          1 April 2013 - 31 May 2013

Property purchased 1 May 2013 - unoccupied and unfurnished since 1 April 2013:

Previous owner 100% discount     1 April 2013 - 30 April 2013

New owner 100% discount            1 May 2013 - 30 June 2013

Once the three month discount has ended the full charge will be due. Properties that have been empty for two years may attract a 50% premium.

Please use the online application below to apply for the discount.