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Council tax

Property discounts and exemptions

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:

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.

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Adaptions for Disabled people

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 Disabled people.

Those who provide care at an address they share with a disabled person can apply for a caring for disabled persons council tax discount.

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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.

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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.

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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.

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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

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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.

If your property has been empty for:

  • more than 1 year you must pay a 100% Premium Council Tax Rate; this means you'll have to pay 2 times the normal rate
  • more than 5 years you must pay a 200% Premium Council Tax Rate; this means you'll have to pay 3 times the normal rate
  • more than 10 years you must pay a 300% Premium Council Tax Rate; this means you'll have to pay 4 times the normal rate

Exemptions include:

  • a dwelling which would otherwise be the sole or main residence of a member of the armed services, who is absent from the property as a result of such service
  • annexes and properties that are currently marketed for sale or for rent at a level which could reasonably expect to be achieved given the property and location. If satisfactory evidence is provided that the property meets this criteria we will allow an initial period of 6 months before applying the premium. After 6 months if the council tax payer has provided further evidence to confirm that the property remains on the market, a further 6 months exception may apply

See further information about the council tax empty homes premium.

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Also see

Council Tax appointments

To get council tax advice in person at West Offices, you need to make an appointment.

Make an appointment

Council Tax

West Offices, Station Rise, York, YO1 6GA

Telephone: 01904 551558

Sign language interpreting service

If you use British Sign Language (BSL) you can access our BSL interpreting service when visiting West Offices, and when contacting us remotely.

BSL Interpreting Service