Major repairs or structural alterations relief

You may be able to apply for either a 50% council tax discount or a long‑term empty premium exception if your property is empty and substantially unfurnished and:

it needs, or is undergoing, major repair work, or
it needs, or is undergoing, structural alterations to make it habitable, or
the major repair or structural work finished within the last 6 months

The work must be necessary to make the property habitable. Whether work is considered ‘major’ depends on the type and extent of the repairs.

This does not include work to modernise or update a property. Replacing kitchens or bathrooms, fitting new windows, installing central heating, rewiring or plastering are not considered major repairs and will not usually qualify.

You must provide evidence of the work needed, such as photographs, a surveyor’s report or builders’ quotations. Without evidence, we cannot consider your application.

Discount or premium exception

If a long‑term empty premium has been added to your council tax bill, you cannot receive the 50% discount. However, you may still be able to apply for a premium exception, which is assessed using the same criteria.

The maximum period for either a discount or a premium exception is 12 months.

If the discount has ended but the work is still ongoing, no extension can be granted and a premium exception cannot be applied.

Once the maximum period has ended, the property will be charged under the normal Council Tax rules, including any applicable premium.

To apply for this discount/exception, please complete our online application form, alongside providing any supporting evidence highlighted below.

How to apply

To apply for this discount or exemption, click the link below

Apply for Discount/ Exception

Some types of major repairs or structural alterations may qualify for a discount or exception. These usually involve substantial work that makes the property uninhabitable or significantly altered.

Examples include:

subsidence or structural movement
major damage caused by fire or flooding
extensive damp treatment that requires major building work
major repairs to floorboards or joists
replacement of the roof or main roof timbers
major internal reconstruction, such as converting a house into flats
large extensions involving the removal or alteration of external walls
extensive work to remove dry rot or wet rot
major works to treat and remove woodworm

This list is not exhaustive. Each case is considered on its own facts, depending on the nature and extent of the work carried out.

The discount or exception does not apply where the work carried out does not meet the definition of major repairs or structural alterations.

Refurbishment or repair work carried out to prepare a vacant property for a new occupier will not normally qualify. This includes general improvements or routine works.

The discount is not intended to cover properties that are simply outdated or in need of modernisation. The following types of work do not qualify:

replacement or refurbishment of kitchens, bathrooms or toilets
replacement windows or doors
installation or replacement of central heating
electrical rewiring
plastering or cosmetic repairs

These types of work are not considered major repairs or structural alterations.

A property will also not qualify solely because:

a kitchen or bathroom has been removed
services (such as gas, electricity or water) are not connected

The cost of the works is not a deciding factor when assessing whether a discount or exception applies.

You must complete the application in full and upload evidence to support your request.

This should include, where available:

a schedule of works
a surveyor’s report (if applicable)
details of any planning permissions granted (if applicable)
supporting evidence such as photographs, receipts or invoices

If you do not provide the required evidence, this may delay the assessment of your application.

In some cases, Milton Keynes City Council may need to visit the property to confirm the nature and extent of the work completed or underway.

Major repairs or structural alterations relief

Major repairs or structural alterations relief