Empty properties: council tax

Council tax charges on properties that are unoccupied, unfurnished or undergoing major works

Properties that can be lived in

From 1 April 2017 empty properties that are unfurnished are no longer entitled to a discount, a 100% council tax charge is applicable.

Please inform us that a property is unoccupied and unfurnished.

Unoccupied and unfurnished property notification


Tell us about a change

If your property is no longer empty or is now ready to be lived in after major works, you need to let us know using our general enquiry form.

Properties that can't be lived in

If your property can't be lived in because of major works or structural alterations, you might be able to get a council tax discount for a maximum of 12 months. We call these properties 'uninhabitable'.

What we consider uninhabitable

Reasons that properties could be uninhabitable are:

  • roof work that's needed on safety grounds
  • removal of supporting walls or floor joists
  • subsidence
  • severe dry rot requiring extensive treatments or remedies

What we don't consider uninhabitable

Works which will not be able to get a discount:

  • replacement kitchen or bathroom
  • replacement windows
  • general refurbishment
  • re-wiring, re-plumbing, plastering

Apply for a discount on a property getting major repairs and structural alterations (pdf, 51k) (opens new window)

If the work has already been done, you need to give us evidence like:

  • the schedule of works
  • builder's invoices for the work carried out
  • surveyor's reports

If you no longer qualify for a discount, you need to let us know.

Empty homes charge

Properties that have been empty for two years or more have a council tax charge of 150%.