An empty property may be subject to a Council Tax exemption if it meets one of the following conditions:
- it has been repossessed by a mortgage provider
- it was previously occupied but the liable person has:
- been detained in prison
- become a hospital or care home resident
- moved elsewhere to either give or receive essential care
- occupation of the property is prohibited by law, or where planning conditions prevent occupancy
- it is awaiting occupation by a minister of religion, as a residence from which to perform the duties of his office
- where the liable person is a trustee in bankruptcy
- where the liable person is a student whose term-time residence is elsewhere
- it is part of a single property which includes another dwelling and which cannot be let separately (see additional information on annexes below)
- if they are owned by and were last occupied by a charity (see additional information below)
- the owner or tenant has died, but probate has not yet been granted
- from the date that letters of administration or probate were granted, provided that the liable person is only liable in the capacity of personal representative of the deceased person.
Please note, from 1 April 2014 empty properties requiring major repair works or structural alterations to bring them back into a habitable condition, no longer receive an exemption from Council Tax liability.
You can apply for an empty property discount online using My Account.