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Council tax discounts and exemptions
Occupied property reductions
Unoccupied property reductions and surcharges

Unoccupied property reductions and surcharges

Find out what reductions are available for unoccupied properties and information relating to surcharges

This section provides details on the various discounts and exemptions available where a dwelling is unoccupied.

Where any award is time bound and has expired, a surcharge, rather than a discount, will be applied.

There is currently a 100% surcharge for both long-term empty dwellings and second homes.

As part of its budget setting for 2026/2027, the Council has increased the surcharge on long-term empty homes to 200% with effect from 1 July 2026.

The Council recognises that some owners may be actively working to bring long‑term empty properties back into use.

If you would like advice and practical support to help to bring a vacant property back into use, please contact the Council's Vacant Property team by emailing [email protected].

The team can provide guidance on available options and discuss any potential support that may apply to your individual circumstances.

Unoccupied and unfurnished dwellings

Where a dwelling is empty and unfurnished, it may be eligible for a full exemption for up to six months. After 6 months, further discounts may be available. Once all exemptions and discounts have ended a surcharge may be applied to the Council Tax charge.

Dwellings undergoing reconstruction or major repair work

Where a property is unoccupied because it is being structurally repaired, improved or reconstructed, a time-limited exemption may apply

Unoccupied and furnished dwellings

Where a dwelling is unoccupied and furnished but is not classified as a second home, it may be eligible for discount or subject to a surcharge.

Second homes, holiday homes and job-related dwellings

Information on the charges levied on second homes and the discounts available.

Unoccupied dwellings last occupied by students or where a full time student is liable for the Council Tax

Where the liable person of an unoccupied property is a student, or if a student is liable for Council Tax on an unoccupied dwelling, you may be able to claim council tax exemption.

Property vacant for care purposes

If a property has been left unoccupied because someone has moved elsewhere to provide or receive personal care, or is a long term hospital patient or in a care home the property may qualify for council tax exemption

Bankruptcy and repossession

Where a property is unoccupied and is held by a Trustee in Bankruptcy, or has been repossessed by a creditor it may be eligible for exemption

Unoccupied agricultural property

Where an agricultural property becomes vacant, it may be exempt from charge.

Dwellings where occupation is prohibited by law or which is difficult to let separately from another dwelling

Where the occupation of a dwelling is prohibited by law, or where an unoccupied dwelling, such as an "granny flat", is difficult to let separately the property may qualify for council tax exemption

Unoccupied manse

An unoccupied manse which is no one's sole or main residence, may qualify for exemption.

Persons in detention or prison

If a property has been left unoccupied because someone has been detained in a prison, hospital or other place, it may be exempt from council tax charge.

Dwellings last occupied by a registered charity

Where a property was previously occupied by a registered charity in furtherance of the charity's objectives, it may be eligible for council tax exemption