There are categories of property which are exempt from Council Tax.
Unoccupied and unfurnished properties
If your property becomes unoccupied and unfurnished, you may not pay Council Tax for the first six months.
This is on the condition that the previous period of occupation lasted for at least three months.
After six months, you will receive a 50% Council Tax discount for a further six months.
If the property remains unoccupied and unfurnished for more than 12 months you must pay 200% (double) the amount of full Council Tax for the property.
If the property is up for sale or let or you are the new owner of an empty property which requires or is undergoing repairs, you may be entitled to a further period of discount.
Apply for property exemption - unoccupied property
Other types of unoccupied properties exempt from Council Tax
- unoccupied property where the householder is in hospital, a nursing home, or in residential care on a long term basis, or providing care, or is in prison
- unoccupied property which is undergoing major repair work or structural alteration (up to a maximum of 12 months from last occupation date)
- unoccupied property previously wholly occupied by students (maximum of four months exemption)
- empty agricultural houses
- unoccupied property where the liable person is a student
- property held by a housing association as a trial flat
- property which is owned by a housing body and is kept unoccupied with a view to being demolished
- unoccupied property held by a registered charity (maximum six months exemption)
- unoccupied property repossessed by a bank/building society
- unoccupied property where the liable person has died and no executor has been appointed (maximum six months where executor has been appointed)
- unoccupied property available for occupation by a minister of religion
- unoccupied property where occupation is prohibited by law
- property where liability falls to be met solely by a trustee in bankruptcy