The council tax owed at a domestic property can be reduced, depending on:
- who occupies a property
- the condition of the property
You may be entitled to a discount or a full exemption on your council tax bill, depending on the circumstances at the property where council tax is owed.
A number of circumstances may lead to a reduction to your council tax bill. See further information about available property discounts and exemptions:
- Discounts and exemptions for annexes
- Adaptions for people with disabilities
- Properties empty because someone is in care
- Properties under major structural repair
- Derelict properties unfit for habitation
- Other circumstances where properties are unoccupied
- Empty and unfurnished properties
Council tax can also be reduced depending on personal circumstances - find out more about other council tax discounts and exemptions.
Contact our Council Tax Team for more information, or see guidance on who has to pay council tax (GOV.UK).
Discounts and exemptions for annexes
Apply for a council tax exemption for occupied annexes if you have a dependent relative occupying an annex at your property who's either:
- aged 65 or over
- severely mentally impaired
- substantially and permanently disabled
Annexes occupied by other relatives are entitled to a 50% discount.
Adaptions for people with disabilities
You may be entitled to a council tax discount if your property has been adapted in some way to accommodate someone with a disability.
Get more information about council tax discount for people with disabilities.
Those who provide care at an address they share with a disabled person can apply for a caring for disabled persons council tax discount.
Properties empty because someone is in care
If you have had to move out of your property to receive care elsewhere, and as a result your property is vacant, you may be eligible for a council tax exemption for properties left empty by patients in care.
Apply for a council tax exemption for a property left empty by persons providing care if your own home is empty because you are providing care at someone else's address.
Properties under major structural repair
If a property is unoccupied and undergoing major structural repairs, a 50% discount may be available.
Complete an application form for a council tax discount (unoccupied properties undergoing major or structural repair) and provide us with supporting documentation to be considered for a discount.
Derelict properties unfit for habitation
A property may be removed from the 'valuation list' by the Valuation Office Agency (VOA) if it's derelict and unfit for occupation, meaning it's exempt from council tax.
Contact the VOA directly to request this.
Other circumstances where properties are unoccupied
Other council tax discounts which previously applied to unoccupied properties have ended:
- the discount which previously applied to empty and unfurnished properties ended on 31 March 2014
- the discount that previously applied to furnished but unoccupied properties ended on the 31 March 2013
- the discount that previously applied to second homes ended on the 31 March 2013
Empty and unfurnished properties
When determining the period for which a property has been empty, this is based on the property history, and empty periods under previous ownership are taken into account.
- properties which have been empty and unfurnished for more than 2 years become subject to a 100% increase of the current council tax charges for their valuation band
- from 1 April 2020, properties which have been empty and unfurnished for more than 5 years will become subject to a 200% increase of the current council tax charges
- from 1 April 2022, properties which have been empty and unfurnished for more than 10 years will become subject to a 300% increase of the current council tax charges
Contact our Council Tax Team for more information, or see guidance on council tax for second homes and empty properties (GOV.UK).
Council Tax appointments
To get council tax advice in person at West Offices, you need to make an appointment.