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Council tax reductions for empty properties and second homes

Unfurnished properties

No council tax is payable for the first three months that a property is unfurnished and unoccupied. This discount ends when the property is occupied, furnished, or once the three month period ends.

The discount applies to the property so a change of owner or tenant does not constitute a new discount.

This discount will show on your council tax bill as a ‘PCLC100’ discount.

To apply online and choose the ‘Empty and Unfurnished’ option on the discount form.

A property which remains unoccupied and unfurnished after this three month period attracts the full 100% council tax charge.

From 1 April 2015 any property which has been empty and unfurnished for more than two years will attract a 150% council tax charge. The two years run from the day the property became empty and NOT the date the council decided to introduce the premium (16 October 2014) nor the date the premium starts (1 April 2015). 

Uninhabitable properties

If a property is uninhabitable and requires major repair work you may be entitled to up to twelve months where no council tax is payable. Each case is decided upon the facts relating to the physical condition of the property and the nature of the work that is needed. This discount ends if the property becomes occupied or furnished or once the works are complete. Before this discount can be allowed, a visit will be made by a member of our staff to determine if the work required meets our criteria.

This discount will  show on your council tax bill as a ‘PCLCD’ discount.

To apply online choose the ‘Uninhabitable' option on the discount form.

A property which remains unoccupied and unfurnished after this twelve month period attracts the full council tax charge.

Furnished properties

Properties which are not anybody’s main residence and are furnished attract a discount of 10%.

This discount will show on your council tax bill as a ‘PCLC’ discount.

To apply online choose the ‘Second Home’ option on the discount form.

Second homes  which are caravans, or where the person liable to pay the council tax is required to live in job related accommodation as part of his or her job, will attract a 50% discount.
To apply online choose the ‘Second Home’ option on the discount form.
If the property is a caravan or job related accommodation, Please give details of why you believe a discount applies on the ‘extra page’ at the end of the discount form.