Council Tax discounts and exemptions for an unoccupied property.

Repossessed property

If the property you own has been repossessed and you no longer live there, you do not have to pay Council Tax.

Apply for council tax exemption for repossessed property

Trustee in bankruptcy

If you are a trustee in bankruptcy and liable to pay Council Tax you may be granted an exemption provided the property is unoccupied.

The exemption will apply on furnished and unfurnished properties.

Apply for council tax exemption for trustee in bankruptcy

Unoccupied charity property

If you are a registered charity and the property you own is left unoccupied you may not have to pay Council Tax. This applies to furnished and unfurnished properties.

To be eligible:

• the property must be owned by the registered charity
• the body must be established for charitable purposes only
• the property must have been unoccupied for less than 6 months
• the last occupier must have been meeting the objectives of the charity

Apply for council tax exemption for an unoccupied charity property

Unoccupied pitch or mooring

If you own a mooring for a boat of a pitch for a caravan that is vacant you may be entitled to a Council Tax discount.

Apply for council tax exemption for an unoccupied pitch or mooring

Occupation prohibited by law

If occupation of your property is prohibited by law, then you may not have to pay Council Tax.

Occupation must be restricted by a condition which prevents occupancy and is imposed by any planning permission granted or deemed to be granted.

Apply for council tax exemption for occupation prohibited by law

Former resident in prison or detained under Mental Health Act

You may be eligible for a Council Tax discount or exemption if you have left your property due to being:

• detained in prison or hospital by order of a court
• detained under the Deportation Provisions of Immigration Act 1971
• detained under the Mental Health Act 1983
• imprisoned, detained or in custody for more than 48 hours under the Army Act 1955, the Air Force Act 1955 or the Naval Discipline Act 1957.

The exemption will not apply if you are in police custody or detained for non payment of Council Tax or a fine.

Apply for Council Tax discount or exemption if detained

Unoccupied awaiting a minister of religion

If a property is empty and being held available for a minister of religion who will perform the duties of their office once resident are exempt.

Apply for Council Tax exemption if unoccupied awaiting a minister

Left empty by a student

If you are a full time student and the resident owner that has left their property unoccupied or has moved out within 6 weeks to become a full time student you may be eligible for a Council Tax exemption.  

Apply for Council Tax exemption for unoccupied property by a student

Unoccupied annexe unable to let separately  

If the annexe is empty and cannot be let separately without a breach of planning control under section 171a of the Town and Country Planning Act 1990.

The annexe must form part of a single property that includes another dwelling. The property does not need to be furnished.

Apply for Council Tax exemption for unoccupied annexe