Council Tax for empty properties and second homes

Property is owned by a charity for charitable purposes

If you are paying the Empty Homes Premium charge for a property and doing major work that means no-one can live there, we can remove the premium for up to 12 months. Class D Discount Claim Form (PDF, 200KB).

If you feel that your property is in such a state of disrepair that it no longer exists as a dwelling or have any concerns regarding the assessment of your Council Tax valuation band you need to contact the Valuation Office Agency.

For further information on what the Valuation Office Agency class as major renovation see the Valuation Office Agency blog.

The Council has no control over Council Tax banding and doesn’t deal with appeals.

The Valuation Office Agency (VOA) will only delete a property’s valuation band in limited circumstances, when a property is truly derelict or undergoing major renovations. As explained in their renovations and repairs blog, major renovation is classed as significant redevelopment or reconstruction work affecting most of the property.

Customers seeking to have their property deleted from the Council Tax list can access a proposal form via GOV.UK website.

Property is owned by a charity for charitable purposes

You don't pay Council Tax for up to 6 months if both the following apply to the empty property:

• it is owned by a charity and its most recent use was for charitable purposes 
• it has been previously occupied (for example, it is not a new build)

A Council Tax payer who lived alone has died

You can claim a 100% reduction after a person who lived alone in a property that they owned or rented dies while probate or letters of administration have not granted. Following probate/letters of administration a further exemption can only be awarded for a maximum period of 6 months. The level of Council Tax payable after this period is dependent on varying factors, i.e furnished or unfurnished and when furniture was removed.  The property may become subject to a Premium charge.

The owner or tenant who usually lives in the property is living elsewhere to give or receive care

There might be a 100% Council Tax reduction if no-one is living in a property and one of the following applies to the person who usually lives there:

• they are living elsewhere to receive care
• they are living in a nursing home permanently
• they are living elsewhere to care for someone

The owner or tenant who usually lives in the property is a full time student living somewhere else>

There might be a 100% Council Tax reduction if no-one is living in a property and the owner or tenant who usually lives there is a full-time student living somewhere else.

The owner or tenant who usually lives in the property is detained elsewhere 

There might be a 100% Council Tax reduction if no-one is living in a property and the person who usually lives there is one of the following:

• in prison
• detained for mental health reasons
• detained under immigration law

The owner or tenant who usually lives in the property is a trustee in a bankruptcy

There might be a 100% Council Tax reduction if no-one is living in a property and the owner or tenant who usually lives there is a trustee in a bankruptcy.

Property repossessed by a mortgage lender

You don't pay Council Tax if the property has been repossessed by a mortgage lender.

An empty caravan-pitch or boat-mooring

You don't pay Council Tax on a caravan-pitch with no caravan or a boat-mooring with no boat.

Occupation of the property is prohibited by law

You don't pay Council Tax when no one is allowed by law to live in the property - for example, because of planning restrictions.

Property is an unoccupied annexe

You don't pay Council Tax when the property is an empty annexe that can't be let separately from the main home due to a planning restriction.

Property is held for a minister of religion

You don't pay Council Tax on the empty property if a minister of religion is going to move in.

Property held as living accommodation for UK armed forces

Property held as living accommodation for UK armed forces and owned by the Secretary of State for defence can get a reduction of 100% so there is no Council Tax to pay. The reduction applies whether the property is occupied or not.