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Unoccupied Properties
What is it?
Properties which have no permanent residents are classed as unoccupied properties and the amount of Council tax charged may vary dependant on the circumstances of the property and the length of time which they have been empty.
From 1 April 2018, the amount of Council Tax charged for properties classed as Second Homes and Long Term Empty will change. In some cases this will result in the withdrawal of discount given and an additional Council Tax charge of 100% being imposed resulting in twice the standard Council Tax rate being charged. A Council Tax exemption may be due if your property is both unoccupied and unfurnished or vacant due to certain circumstances - see our Exemptions page for more information. Details of the unoccupied property charges are shown below.
Category | Level of Charge 2017/18 | Level of Charge 2018/19 onwards |
Second Homes | 10% Discount | No Discount |
Empty properties vacant for 12 months or less | 10% Discount | 10% Discount |
Long Term empty properties vacant for 12 - 24 months and being marketed for sale or rent. | 10% Discount | 10% Discount |
Long Term empty properties vacant between 12 - 24 months but not being marketed for sale or rent | 10% Discount | Additional 100% Council Tax premium added |
Long Term empty properties vacant for more than 24 months | 10% Discount | Additional 100% Council Tax premium added |
Job-Related Second Homes | 50% Discount | 50% Discount |
Please note: If your property has been vacant between 12 - 24 months and you are currently marketing it for sale or let, you must complete our Unoccupied Property application form in order for the 10% discount to be applied. Long Term Empty Properties which are in one of the Council's Transformational Regeneration areas are excepted from the additional 100% Council Tax charge and will continue to receive a discount of 10% of the Council Tax charge.
How does it work?
Unoccupied properties fall into different classes dependent upon their circumstances. The most common categories of Unoccupied property are:
- Second Homes
- These are furnished properties which are no-one's sole or main residence but which are occupied for more than 25 days per year
- Long Term Empty
- These are properties which are not Second Homes and which are no-one's sole or main residence. They can be either furnished or unfurnished
- Job-Related Second Homes
- Where a person takes possession of a second property due to the terms of their employment, the property which is no-one's sole or main residence may be entitled to a Council Tax discount.
If you have been charged the additional premium or think that your property has been put into the wrong category, please complete our Unoccupied Property application form in order that we can collect the relevant information and make a decision on this.
How do I contact you?
If you believe that you may be due a Council Tax discount, please complete our Unoccupied Property application form and return it to the the address shown on the form along with your supporting documents. Please also see our Privacy Statement. If you require further information on this discount, please complete our Enquiry form.
