Share this page
On this site
Council Tax - Discounts and Empty Properties
This section tells you about Council Tax discounts and empty properties. Discounts may be granted where the number of adults counted as using the property as their main residence is less than two.
When calculating how many people are resident certain people are not counted (see Council Tax Disregards below). If all but one of the adults are disregarded the discount will be 25%. If all the residents are disregarded the discount will be 50%.
People that will be disregarded when deciding how many adults live in a property include:
- Children under 18.
- Persons over 18 for whom Child Benefit is still being paid.
- Certain school leavers under the age of 20 and who have finished a full-time course between 1 May and 31 October.
- People with severe mental impairment who are in receipt of certain disability and attendance allowances.
- Qualifying students.
- Certain YTS trainees under the age of 25.
- Student nurses.
- Certain apprentices.
- Long-term/permanent hospital patients.
- Certain people resident in residential care homes, nursing homes or mental nursing home/hostel.
- Most persons in prison.
- Certain care workers.
- Carers i.e. caring for someone they live with other than their spouse, partner or a child under 18.
Applying for a Discount or Disregard
If you want to apply for a discount or disregard or want more information, contact the Council Tax Office. If you wish to have a discount backdated you may be required to provide evidence to show you were entitled.
Discounts are reviewed regularly. Please remember if you currently receive a discount and your circumstances change you must inform the Council Tax Section immediately.
If you are denied a discount and disagree with this you do have the right of appeal. Click here for more information about how to appeal.
Currently properties that are furnished but not being used as anyone's main home will get a discount of 10% only. This would apply to second homes and un-let furnished rental accommodation. This discount will no longer be given from 1 April 2013 and the full tax will be due. See Changes for 2013
However, where a taxpayer leaves a property empty and furnished to live in another property for which they are also liable to Council Tax and which is provided by an employer and they are required to occupy it because of the nature of the job, they may be entitled to a 50% discount on their empty property.
No discount is given to properties that are empty and unfurnished and the full tax is payable. Up until 1 April 2013 such properties can get an exemption of up to 6 months from when the property first became empty. This exemption no longer applies after 1 April 2013. See Changes for 2013
From 1 April 2013 any property that has been empty and unfurnished for 2 years or more will attract an additional premium of 50% to pay. See Changes for 2013