Changes to empty property discount

Explanation of change to empty property discount

A discount of 10% currently applies to empty properties and 2nd homes, the exception being purpose built holiday homes and job related properties, where a 50% discount applies.

A 50% discount applies for a maximum of 6 months to empty and unfurnished properties,(this is applicable from the date the maximum period of 6months exemption ends). This will continue to apply from 1 April 2014.

From 1 April 2013, new legislation allows us to charge a levy of up to 100% on long term empty properties. An increase in Council Tax liability can only be applied to an unoccupied property, which has been unoccupied for a continuous period exceeding twelve months and is not actively being marketed for sale or let.

If, however, an unoccupied property is being actively marketed for sale or let an increase in Council Tax liability of 100% can only be applied when the property has been unoccupied for two years or more.

The council has approved a discretionary exemption from the Council Tax levy for 'unoccupied dwellings' purchased by new owners for a maximum period of up to six months, from the date of purchase. 

The discretionary exemption applies to any properties where the date of transfer/ownership of the property is on or after 14 September 2016. A 10% discount is applicable for such properties for a maximum period of up to six months from the date of transfer/ownership of the property.

Remember - if you are granted a discount and the circumstances that led to that discount change, you must advise us.

Please use the 'contact us' box if you have any questions. For more information, see 'related pages', 'downloads' or 'other useful websites'.

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