Empty Property Discounts

Discounts for Properties that are empty and unfurnished -

• 100% discount - properties that are empty and unfurnished less than 14 days.

Note: The period of discount is not re-started by a change in ownership or liability.

There is no discount for properties that are: -

• Unoccupied and unfurnished more than 14 days
• Unoccupied and furnished (e.g., Second Homes)

To apply for this discount please email the council tax team.

• 50% discount - Unoccupied and unfurnished properties undergoing major repair work or undergoing structural alteration to render them habitable. This discount can be awarded up to a maximum period of 12 months. This discount replaced the class A exemption

Examples of work that would meet the qualifying criteria for this discount are major fire or flood damage, subsidence, or re-constitution of the interior of a property (e.g., converting a house into flats).

Examples of works that would not qualify include, decoration work and fitting or a new Kitchen or Bathroom.

To apply for this discount please email the council tax team with details of the schedule of work, along with any photographic evidence and supporting documents i.e., invoices and insurance documentation.

Council Tax band reductions for disabled residents

If a resident of the property is disabled, a reduction may be granted to the Council Tax payer. The property must be the disabled person’s sole or main residence.

To qualify, one or more of the following conditions must apply:

• There is a room, other than a bathroom, kitchen or lavatory, which is used mainly to meet the needs of the disabled person; or
• There is a second bathroom or kitchen which is required to meet the needs of the disabled person; or
• The disabled person needs to use a wheelchair in the property and there is enough floor space to allow for this.

If a reduction is granted, the Council Tax due for the property is charged on the basis that the property is in one band lower than when it was valued. For example, if the property had been placed in Band D when it was valued, the charge would be based on a Band C property. If the property is in Band A, then the charge will be reduced by one sixth.

If you do not already receive this reduction and you think you may qualify, please email the council tax team

Annexes 50% Reduction

A discount is available for Annexe’s, 50% discount can be awarded if the following criteria is met:-

1. Form’s part of a single property which includes at least one other dwelling; and

Is being used by a resident of that other dwelling or, as the case may be, one of those other dwellings, as part of their sole or main residence; or

2. Is the sole or main residence of a relative of the person who is liable to pay council tax in respect of that other dwelling or, as the case may be, one of those other dwellings.

A relative is further defined in the regulations as follows: 

Spouse or civil partner, parent, child, grandparent, grandchild, brother, sister, uncle or aunt, nephew or niece, great-grandparent, great-grandchild, great uncle, great aunt, great nephew or great niece, stepchild, child of a civil partner.

 If above criteria is met and the annexe is occupied by a sole resident a further 25% can be applied totalling 75% discount.

Exemption for Annexe’s

Class T - Unoccupied Annexe

This exemption may be granted where an annexe is empty and cannot be let separately without a breach of planning control under Section 171A of the Town and Country Planning Act 1990.

Class W - Annexes occupied by dependent relatives

Occupied annexes are exempt if occupied as the home of a dependent relative of a person living in the main dwelling.

A relative is to be regarded as dependent if they are:

• Aged 65 years or more
• Under 65 but severely mentally impaired, or
• Under 65 but substantially and permanently disabled.

The following are 'relatives' for the purpose of the exemption:

• Spouse, parent, child, grandparent, grandchild, brother, sister, uncle, aunt, nephew, niece, great-grandparent, great-grandchild, great-uncle, great-aunt, great-nephew or great-niece.

How to apply:

Please email the council tax team