Unoccupied Properties

With effect from 1 April 2013 we no longer grant discounts for empty properties that are:

  • empty and unfurnished properties
  • second homes
  • uninhabitable properties

Properties being refurbished

If you have a property in a poor state of repair, or which is undergoing substantial refurbishment work, no discount will apply unless the Valuation Office Agency (VOA) deletes the property from the Council Tax list. 

The VOA will only do this if the property is derelict and uninhabitable, or if the work is substantial and the property is being rebuilt or structurally altered. 

If you would like to get a derelict property removed from the Council  Tax Valuation list apply to the Valuation Office Agency.


Properties empty for more than two years

An additional amount of Council Tax is charged on properties that have been empty for more than two years. 

  • From April 2020, the premium is 100% Council Tax for the properties that are empty and unfurnished for more than two years but less than five which doubles the amount of Council Tax payable. 
  • For properties that have been empty and substantially unfurnished for five years but less than 10 years, the premium remains set at 200%
  • Where a property has been unoccupied and substantially unfurnished for ten years or more, the premium will increase to 300%. This means that if you own a property which has been empty and unfurnished for ten years or more, you will be charged an extra 300% Council Tax on top of the full Council Tax for the property (a 400% Council Tax charge).

This is a property charge and so a change of ownership or tenancy will not affect it so if when you purchased or leased the property and it had already been empty and unfurnished for two years or more, you will have to pay the additional premium. 

You can find further information on Empty properties here

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