If a property is empty, you may be able to get a Council Tax exemption.

You can apply for an exemption if the property is empty for any of the following reasons.

An unoccupied property may be exempt if the person who is liable for paying the Council Tax bill has died and probate (the legal right to deal with a deceased person's property) or letters of administration have not been granted.

This exemption will end 6 months after you've been granted probate, or if the property is sold, transferred or occupied.

If the property is jointly owned and only one of the owners has died, the property will not be exempt.

Apply for an unoccupied property exemption

To qualify, the person must have moved to provide care more easily and now live with or live closer to the person they’re caring for.

Apply for an unoccupied property exemption

To qualify the care must be needed because of old age, disability, illness, drug or alcohol dependence or mental illness. The care can’t be provided in a care home or hospital.

Apply for an unoccupied property exemption

If a property has been left empty by a student and the student is liable to pay the Council Tax bill, the property will be exempt.

The exemption will end when the property is occupied.

Apply for an unoccupied property exemption

The exemption only applies if the move is permanent and there is no plan to move back home.

Apply for an unoccupied property exemption

If someone you live with has gone into hospital, care or nursing home you can apply for a single person discount if you now live alone.

Apply for a single occupancy discount

If a property will be exempt if it has been left empty as the owner or tenant is in prison or elsewhere by order of a court.

This does not including those in prison for non-payment of Council Tax or a fine.

Apply for an unoccupied property exemption

If a property is unoccupied and the person liable to pay the Council Tax is a trustee in bankruptcy, it will be exempt.

Apply for an unoccupied property exemption

If a property is empty because the occupation of the property is prohibited by law it could be exempt from Council Tax.

The property will be exempt for any of the following reasons:

  • a planning condition restricts occupation
  • occupation is prohibited while an order is obtained to prevent occupation or compulsorily purchase the property.

This does not apply to properties where private action between individuals to prevent occupation is being taken or where properties are occupied illegally such as by squatters.

Apply for an unoccupied property exemption

From 1 April 2024 there is no discount for empty (unoccupied and unfurnished) properties.

Before this date, there was a 100% discount for empty properties for up to 3 months.

From 1 April 2024, if a property has been empty for 1 or more years, you’ll be charged an additional 100% of your Council Tax (for example, if your yearly Council Tax is £1,500 it will increase to £3,000).

Before this date, the additional amount was payable after a property had been empty for 2 or more years.

If a property remains empty for 5 years or more, you’ll be charged an additional 200%.

For properties that have been empty for at least 10 years, you’ll be charged an additional 300%.

Apply for an empty and unfurnished discount

From 1 April 2020, if your property is unoccupied but furnished there is no discount available.

For periods prior to 1 April 2020 you can claim a 10% discount.

Apply for a second home discount

From 1 April 2024, if a property is empty and requires major repair work to make it liveable or if it’s being structurally altered, you will still have to pay the full Council Tax.

Before this date, you can claim a 100% discount for up to 12 months.

If a property has been empty for more than 1 year and you’re being charged an additional amount of Council Tax, you may be exempt from paying the additional amount for up to 12 months if the property meets the above criteria.

Apply for an unoccupied property exemption

If a property is left empty because it is awaiting religious occupation it could be exempt from council tax.

To qualify the property must be waiting to be occupied by a minister of religion for them to carry out their duties.

Apply for an unoccupied property exemption

If a property is owned by a charity it will be exempt for up to 6 months from the date it became unoccupied.

This is as long as it was being used for the purposes of the charity up to that time.

The property can be furnished or unfurnished.

Apply for an unoccupied property exemption

Your property will be exempt from Council Tax if it is:

  • an empty pitch or mooring (class R) where the caravan or boat has been removed from the site
  • a formally repossessed property (class L) where the lender of the mortgage (usually a bank or building society) has taken possession of the property.

Complete a discount form for unoccupied properties

An unoccupied annexe is exempt if it can't be let separately from the other building without planning permission.

Complete a discount form for unoccupied properties

Unoccupied annexes used as part of the other property

If an annexe is not occupied but is used with the other property as part of the same main residence, a 50% discount can be claimed.

Email ctax@medway.gov.uk for further details.