Property discounts and exemptions

The level of council tax due at a property can vary, dependent on the nature of occupation and on the condition of the property.

Occupied properties

A council tax exemption may be available at a property due to the status of any occupants.

For example, a property would be exempt from council tax if all occupants were:

You need to tell us if there are any change in circumstances within your property, as you may no longer be exempt and council tax will become payable. For example:

  • if someone at your address stops being a student
  • if someone at your address turns 18 years of age

You can contact our council tax team for more information, or see guidance on who has to pay council tax on GOV.UK.

Unoccupied properties

A council tax exemption would no longer be available at a property purely on the basis of non-occupation:

  • 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 and second homes ended on the 31 March 2013
  • As from 1 April 2013, empty and unfurnished properties which have been empty for 2 years or more will attract a 50% premium. The charge will therefore be 150% of the relevant band

A discount or adjustment to the valuation band might be applicable on the basis of the condition of the property. For example:

  • If a property is undergoing major structural repairs or renovations, then a 50% discount may be available. Contact our Council Tax Team for more information
  • A property may be removed from the valuation list by the Valuation Office Agency if it is derelict and unfit for occupation

You can contact our council tax team for more information, or see guidance on council tax for second homes and empty properties on GOV.UK.

Also see

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