The following properties are exempt from Council Tax:
- properties that are new builds; need or are undergoing major repair work to make them habitable; or are undergoing structural alterations (Class A)
- unoccupied properties owned by charities (Class B)
- unoccupied and substantially unfurnished properties (Class C
These properties are exempt from Council Tax for up to six months from the date of being vacated or from the date of completion of relevant works.
Properties in Class A can claim exempt status for a total maximum of 12 months, which includes time during work being undertaken on the property, and time following the completion of works.
If the property remains empty and unfurnished once the initial six-month period has passed, a 50% discount may be granted. Charity properties may obtain a discount of 10% if the property remains empty but furnished after the initial six-month period.
Please provide details of:
- the date from which the property has been empty or uninhabitable
- an address and telephone number where we can contact you
- the condition of the property and the nature of the work required (for A)
- whether the empty charity property is furnished or unfurnished (for B)
- charity registration number (for B)
Empty properties are inspected periodically.
Apply for exempt-property status.
