Empty property reductions

If a property is empty, you may be eligible for a Council Tax reduction or exemption.

Who can apply

You can apply for an empty property reduction or exemption for any of the following reasons:

Unoccupied and unfurnished

Discounts are no longer available.

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).

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%.

Unoccupied and furnished (second home)

Discounts are no longer available. 

If someone dies

If the owner of a property has died, it will be exempt from Council Tax if it has remained unoccupied since the date of death.

This exemption will end 6 months after probate (or letters of administration) has been granted, or sooner 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 exemption if someone dies

Away to give care

You must have moved to provide care more easily and now live with or live closer to the person you're caring for. 

Apply for an exemption if you're away giving care

Away getting care

To qualify, the care must be needed because of:

  • old age
  • disability
  • illness
  • drug or alcohol dependence
  • mental illness.

The care cannot be provided in a care home or a hospital. 

Apply for an exemption if you're away getting care

Left empty by a student

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

The exemption will end when the property is occupied.

Apply for an exemption if left empty by a student

Living full time in a hospital, care or nursing home

You can apply for an exemption if your property is empty because you have moved into a hospital, care or nursing home with no plan to move back home. 

Apply for an exemption if you're living in a hospital, care or nursing home full time

Left empty by someone in prison

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

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

Apply for an exemption if an owner or tenant is in prison

Left empty by someone who is bankrupt

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

Apply for an exemption if someone is in bankruptcy

Occupation is prohibited

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

A property will be exempt if:

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

This does not apply to properties where:

  • private action between individuals to prevent occupation is being taken
  • properties are occupied illegally such as by squatters. 

Apply for an exemption because occupation is prohibited

Empty and uninhabitable

From 1 April 2024, there's no discount if a property is empty and requires major repair work to make it liveable or it's being structurally altered.

If the property is no longer watertight, for example the roof has been removed, you can ask the Valuation Office Agency to remove the property from the Council Tax list. 

Challenge my Council Tax band

Awaiting religious occupation

If a property is left empty because it's waiting for 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 a religious occupation exemption

Unoccupied and owned by a charity

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

The property must have been used for charitable purposes up to the time it became unoccupied. 

The property can be furnished or unfurnished. 

Apply for an exemption for an unoccupied and owned by a charity property

Empty pitches or moorings

Your property will be exempt from Council Tax if it's an empty pitch or mooring where the caravan or boat has been removed from the site.

Apply for an exemption for empty pitches or moorings

Repossessed homes

Your property will be exempt from Council Tax if it's been repossessed. This is where the lender of the mortgage (usually a bank or a building society) has taken possession of the home. 

Apply for an exemption for repossessed homes

Unoccupied annexes

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

Apply for an exemption for unoccupied annexes

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 more details.