

If you own a property that nobody lives in, you may be entitled to a discount for or an exemption from Council Tax depending on how long your property has been empty and what's happening to it.
Your property must be substantially unfurnished. If it is empty and requires no structural alteration or repair work then it's exempt for a period of six months irrespective of who owns it. If it remains nobody's main home after this time, you will have to pay full Council Tax on the property.
However, if your property requires (or is undergoing) structural alteration or repair work, the period of exemption can last for up to twelve months. After the period of exemption ends, if the property's circumstances remain unchanged, a full charge will be payable.
If your property is occupied for less than six weeks in between exempt periods, you can only be granted the remainder of any exemption period.
Similar rules apply to caravan pitches and boat moorings, where the caravan or boat that's normally used as someone's main home is unoccupied. If the pitch or mooring is not used at all, it is exempt until it is used again.
We give a 10% discount for furnished properties (for example second homes) as long as the property is not anyone's main residence.
If you own a new property (either as part of a new development or because it has been reconstructed to form different properties), for Council Tax purposes the Council will serve a legal document on you called a Completion Notice. This notice sets the date from which the new property will appear in the Council Tax Valuation List, and from this date any Council Tax in respect of any former property that stood on the site will cease to be payable.
If the property remains empty, Council Tax is payable by the owner six months from the date shown on the notice. If the property continues to remain empty, a full charge will be payable. At anytime when the property becomes occupied Council Tax will be payable.
Contact us to request an application form or download a copy of the form.. After receipt of the completed form, we will arrange for an inspector to visit the property and confirm that it is empty. After that it will be visited again on a regular basis to check continued qualification. We may need to have your telephone number or email address for any enquiry.
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