Reductions for empty properties
There are a number of property reductions we can give to reduce your Council Tax charge.
Discounts and premiums on Council Tax
- Class D - Unoccupied and substantially unfurnished dwellings where major repair work is required to make it habitable or structural alterations are being undertaken (25% discount for up to 12 months).
- Class C - Unoccupied and substantially unfurnished dwellings (25% discount for up to 6 months)
- Class CE - Unoccupied and substantially unfurnished over 6 months (no discount will be awarded). As from 01/04/20, the council has introduced a "long term empty" premium in order to encourage property owners to bring their empty homes back into use. A long term empty property is a property which has been unoccupied and substantially unfurnished for at least two years. Councils have powers to charge additional Council Tax on such properties. This is often called the "empty homes premium". The premiums from 01/04/20 are as follows:- 100% for those properties which are empty for 2 years and over; 200% for those properties which are empty for 5 years and over; From 01/04/21 there will be a 300% premium for those properties which are empty for 10 years and over.
- A 50% discount may apply where an annexe is occupied by a relative of a Council Tax payer for the main property or where it is used as part of the main property.
- Exemption from Council Tax charge
There are several classes of exemption, some of which only apply for a certain length of time. To apply for property exemptions call 01594 812532.
Classification descriptions for Council Tax exemption on empty properties:
- Class B - Unoccupied dwellings owned and last occupied by a charity (exempt for up to 6 months)
- Class D - Dwellings left unoccupied by people in prison (except for non-payment of Council Tax or a fine)
- Class E - Dwellings left unoccupied by long-stay hospital patients and also by people who move permanently into a nursing home or residential home
- Class F - Dwellings left unoccupied by deceased persons where grant of probate / letters of administration has not been obtained, and for a period of 6 months after such grant has been obtained
- Class G - Dwellings where occupation is prohibited by law
- Class H - Dwellings held vacant for a minister of religion
- Class I - Dwellings left unoccupied by people receiving care
- Class J - Dwellings left unoccupied by people providing care
- Class K - Dwellings left unoccupied by students
- Class L - Unoccupied dwellings where the mortgagee has repossessed
- Class Q - Unoccupied dwellings in the possession of a trustee in bankruptcy
- Class R - A dwelling consisting of a pitch or a mooring which is not occupied by a caravan, or a boat
- Class T - Dwellings forming part of another dwelling which cannot be let separately.
Classification descriptions for Council Tax exemption on occupied properties:
- Class M - Students Halls of Residence
- Class N - Dwellings occupied wholly by students
- Class O - Armed Forces accommodation
- Class P - Visiting Forces accommodation
- Class S - Dwellings occupied only by a person or persons aged under 18
- Class U - Dwellings occupied only by a person or persons who is, or are, severely mentally impaired
- Class V - Dwellings occupied by diplomats, persons who have diplomatic immunity and certain members of their household
- Class W - Dwellings which form part of a single property and which are occupied by an elderly, severely mentally impaired or disabled relative of a person which lives in the other part of the property.
Please note: the property may need to meet some conditions before it can be exempt from Council Tax.
If you are unhappy with a decision we have made about you needing to pay Council Tax or a discount, exemption or disabled reduction, you should write to us, telling us that you want to appeal and the reasons why. We will review our decision and write to you telling you what the outcome is.
If you are still unhappy with our decision you can appeal to the Valuation Tribunal. An appeal must be made within two months of our decision. Contact the Valuation Tribunal at:
- Valuation Tribunal, 2nd Floor, 120 Lehman Street, London, E1 8EU
- Tel: 0300 123 2035
- Email: VTWhitechapel@vts.gsi.gov.uk
If you are unhappy with the date we think your property was completed or could be completed by, you can contact us and we may be able to agree another date with you. If you are still unhappy or decide not to contact us you can appeal to the Valuation Tribunal. You need to do this within 28 days of the completion notice being served.