Council tax discount on empty properties
If your property is empty, we may grant a discount for a limited period, depending on its status, and if it is actively marketed. A previous owner or occupier's use of the property may affect how much discount you get and for how long. A discount may be applied with time limits. There are a few reasons, listed below, where we may offer a full discount without time limit, but these are uncommon.
Reasons for a full exemption
Except where noted, there is no time limit on this discount.
If the property
- has been repossessed
- cannot legally be occupied, such as if there is a demolition order
- forms part of another property which is lived in and is difficult to let separately
- is being kept empty for occupation by a minister of religion, and is owned by or held empty on behalf of a religious body.
If the liable person is
- declared bankrupt
- in prison or detention
- receiving care in a hospital or care home
- residing somewhere else providing care to another person
- receiving care elsewhere, but not in a hospital or care home.
We may also grant the full discount if the owner occupier of the property has died and a grant of confirmation has not been made in respect of their estate. This decision would be reviewed after 6 months.