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Council Tax - Unoccupied or unoccupied and unfurnished exemption

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Houses that are unoccupied

Unoccupied dwellings may qualify to be treated as exempt where they: 

  • have recently been built, are under reconstruction, are uninhabitable or awaiting demolition
  • were last occupied by persons disregarded for discount purposes
  • are owned by a charity
  • are unfurnished (up to six months)
  • are empty due to death of occupant
  • are repossessed or vested in a trustee in bankruptcy
  • are hard to let because they are part of a larger property
  • were last used in connection with agriculture
  • are being held for use by a minister of religion

Apply

Unoccupied Exemption Form

Houses that are unoccupied and unfurnished

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

A dwelling;

  1. Which is both unoccupied and unfurnished; and
  2. In respect of which less than 6 months have elapsed since the end of the last period of 3 months or more throughout which it was continually occupied

Proof required (In some instances additional proof may be requested)

  • Documentary evidence of residency at an alternative address e.g. Council Tax Notice
  • Bills confirming the alternative address
  • Gas/electricity bills showing little or no consumption at the subject address
  • If residing with family/friends; a letter from your employer on headed notepaper or bank statements confirming the alternative address
  • Receipt from removal/storage company

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).

When a property is vacant but furnished a discount of 10% may be awarded, subject to various conditions.

Apply 

Unoccupied and unfurnished Exemption form