Unoccupied unfurnished properties
A property that is no one’s sole or main residence can be awarded a 100% discount from the date the property was first left unfurnished and unoccupied. The 100% discount lasts for up to three months, after three months the discount is reduced to 50%. Once the property has been unoccupied and unfurnished for a total period of six months no discount is awarded. After one year the property will be classed as a long term empty property and a 100% premium will be incurred, meaning that a 200% charge will be due. After five years of the property being long term empty, a 200% premium will be incurred, meaning a 300% charge will be due. After 10 years of the property being long term empty, a 300% premium will be incurred, meaning a 400% charge will be due.
Please note that this discount is property based. If a property has been vacant for some time before you become liable for it, the discount period may have already expired.
Changes from 1 April 2025
From 1 April 2025, the discounts above are changing. From this date forwards, an unoccupied and unfurnished property can be awarded a 100% discount for up to two months from the date it became vacant, and no further discount will be awarded. After the two-month period has expired a full charge will be applied, and premiums for long term empty properties will be applied as stated above from one year onwards.
If a property has been unoccupied and unfurnished for 2 months prior to 1 April 2025, the 100% discount will have expired and no further discount will apply.
Unoccupied but furnished properties
If this type of property is no one’s sole or main residence, it will be classed as a second home and will not be awarded any discount. From 1 April 2026, a 100% premium will apply to properties which fall in this category. Please see below under ‘Second homes’ for further information.
Properties undergoing major, mostly structural, repair works can be awarded a 50% discount for up to 12 months. After one year the property will be classed as a long-term empty property and a 100% premium will be incurred, meaning that a 200% charge will be due. After five years of the property being long term empty, a 200% premium will be incurred, meaning a 300% charge will be due. After 10 years of the property being long term empty, a 300% premium will be incurred, meaning a 400% charge will be due.
This discount can be awarded before or after an unoccupied and unfurnished discount. If another discount has already been given, then only a max of 12 months can be awarded over all discounts in total. However, once the property has been empty for 12 months or more it can no longer be awarded.
No discount is awarded for a second home, unless it is job related.
To qualify for a job related second home discount of 50% your work must require you to occupy that specific property in order for you to carry out your duties. It cannot be awarded if you have chosen to move within our area for convenience or if you can occupy any property within our area for work purposes.
From 1 April 2026, a 100% premium can be applied to second homes (not including those which are job related). A property is referred to as a second home where it is furnished but is no-one’s sole or main residence. In this scenario, the council tax charge would be a standard 100% charge, plus a 100% premium, making a total council tax charge of 200%.
To apply for one of the above discounts, please complete an empty property and second home discount form.
If you wish to appeal a decision that has been made regarding an empty property or second home discount, you can complete an online council tax appeal form.
Revenues Team
If you have an enquiry about council tax, send a message to the Revenues Team.
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