A 50% discount is available, in some cases, where a home has to be left empty, but furnished, because the owner is required to live elsewhere as a condition of their employment. The property they will be moving to must be supplied by the employer. The second home must be in England, Wales or Scotland and they must be liable for the council tax.
For example, a serving member of the armed forces who has to leave his home empty while he must live in military accommodation elsewhere in the country.
If a property is owned by a charity or charitable organisation and was last used for charity, it may be exempt from council tax.
If you think your property qualifies for this, you can apply using our paper application form.
An empty property may be exempt from council tax if:
- It was the main place of residence of someone in prison, unless it was for not paying council tax
- It was previously owned by someone living in an independent non NHS hospital, care home, or hostel where they'd received care or treatment
- The property's council tax payer has died
- You can't legally live in the property
- The property is reserved for a minister of religion
- The owner used to live mainly in the property but is now living primarily in another property to provide or receive care
- A mortgagee is in possession of the property
- The owner is the trustee of a bankrupt person
- The property is part of a larger home and is not let separately, for example a granny annex
A property may also be exempt if:
- It's owned by the Secretary of State for Defence and held for housing armed forces
- It's occupied by visiting forces from specific countries under Part One of the Visiting Forces Act
- It's joined to another property which houses a dependent relative (aged 65 years or over)
For more information email email@example.com.