Please note: applying for a discount or exemption that you are not entitled to, or failing to notify the Council within 21 days of any change in circumstance that effects your entitlement will result in a penalty of up to £280 being issued.

Please click here for further information on penalties.

Empty and Unfurnished property discount

A property which is empty and unfurnished can qualify for a 100% Council Tax discount for a maximum period of 1 month from when it was last occupied or furnished. If it was last occupied less than a month previously, and remains empty and unfurnished, you will only be entitled to the remainder of the one month maximum discount. If you apply for this discount, and the property has already been empty and unfurnished for a month or more since it was last occupied, you will not be entitled to any discount.

To apply, complete the Discount, Disregard and Exemption form.

Long Term Empty and Unfurnished Property Premium

If a property has been empty and unfurnished for a continuous period of 2 years or more (periods of occupation of less than 6 weeks, and changes in liability for Council Tax or ownership are not taken into account), an additional Long-Term-Empty Premium of 50% of the standard Council Tax charge for the valuation band of the property is added to the Council Tax account. Legislation allows local authorities to charge this additional premium to discourage properties from being left empty and unused for long periods, at a time when there is a shortage of housing availability. 

Please note, this premium applies even if you are the new owner of the property and the other criteria above are met, and when the property is in need of major repair or structural alteration if it also meets the above criteria.

Major Repair or Structural Alteration Discount

From 1st April 2016 the discount awarded in these circumstances was reduced to 0%. If however your property is undergoing major repair or structural alteration and is empty and unfurnished, it may qualify for the Empty and Unfurnished property discount of 100% for up to 1 month, subject to the above conditions.

Sole Occupancy Discount

If you are the only adult (aged 18 or over) who lives in a property then you can claim for a 25% Sole Occupancy Discount. This discount can only be given to the property that is your main home.

To apply, complete the Discount, Disregard and Exemption form.

Living elsewhere as a requirement of your job (Tied Accommodation) Discount

If your employer has provided a property in which you live as part of your contract of employment, and you still have another property unconnected to your employment which remains furnished (and/or occupied by your partner or family), you may be entitled to a 50% discount on whichever property is considered for Council Tax purposes not to be your “main home”.

To qualify for this discount you will need to provide evidence from your employer that a residence is provided as part of your contract of employment, and confirmation of the full address of the property provided. 

To apply, complete the Discount, Disregard and Exemption form.

Discounts for some occupied annexes

A dwelling which forms part of a single property and is separately banded for Council Tax is known as an annexe.

People who live in annexes who are a relative of the person who lives in the main property may claim a 50% discount. This discount is applied after any other discount they are entitled to. A relative is a husband, wife, partner, civil partner, blood relative or step child. 

Where nobody else lives in the annexe separately, and it is being used by the person who lives in the main property as part of their home, this 50% discount is also available.

To apply, complete the Discount, Disregard and Exemption form.

Other reductions - Second Adult Rebate

To qualify for this rebate you must meet all of the following statements.

  • You are of state pension age or over.
  • Your income is too high for you to qualify for Council Tax Reduction.
  • There is at least a second adult sharing your home.
  • The second adult has a low income (i.e. is in receipt of Income Support, Jobseekers Allowance, Employment Support Allowance or a very low part time wage).

To apply for this rebate you will need to complete the Benefit Claim form, more information and a link to the form can be found on the Universal Credit or Housing Benefit page.

Past Discounts - Second Home

We do not offer a council tax discount for second homes, but we still need to be informed of properties that are used for this purpose and are fully furnished and nobody’s sole or main residence.

Please contact the Revenues Section by phone or by email to enable your Council Tax account to be updated.

Page last updated: 13/02/2018