Empty and Unfurnished Property

A property that is unoccupied and unfurnished may be exempt from Council Tax for a maximum period of 6 months.

The 6 months exemption period will be from the first day the property becomes both unoccupied and unfurnished so long as the property has been occupied or furnished for more than 6 weeks since last being granted exemption.

Note: To be considered unfurnished, a property requires to be devoid of all moveable items. (White goods (fixed or built-in) and/or carpets, curtains, window blinds are not considered to be items of furniture).

It is also Council policy to randomly select properties for inspection where applications for exemption are submitted. Inspections will also be carried out where there is any doubt as to the validity of an application. Such inspections will either be announced (when internal access to the property is required) or unannounced (where an external inspection only will take place).

Wherever possible appropriate evidence should be supplied with your application to substantiate it, for example, copy of sale schedule, removal receipts etc.

When a property is vacant but furnished a discount of 10% may be awarded.

If you wish to apply for a reduction, please complete the following form:

• Application for Vacant Property Exemption/Discount (pdf 183 kb)

Alternatively, contact your Council Tax Team who will help with your enquiry.