There are no discounts for empty properties which are left furnished or unfurnished.

An empty property may be exempt if:

• it was the main place of residence of someone in prison unless it was for not paying Council Tax
• it was previously occupied by someone living in an independent non-NHS hospital, care home, or hostel where they'd received care or treatment
• the person responsible for paying Council Tax has died and the property remains empty. This can be extended for a further 6 months once probate is granted. It will end when the property changes hands or is sold
• 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 annexe
• 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

If any of the above apply you can contact us to let us know.

Long-term empty and second homes

There are different rules for properties that have been empty for two or more years and properties that are second homes. You can find out more on our second home and long-term empty page.

Job-related second homes

You could get a 50% discount on your Council Tax if your property is a second home and is lived in as part of your job or is classified as a job-related dwelling.

You can get this discount if:

• an employee needs to live at the property to do their job
• you are employed in a job where the employer provides accommodation for better job performance
• your contract states that you must live at a property to do your job well at the address
• both properties are in England, Wales or Scotland

You will not get this discount if you:

• have a second home near your job, but do not work from that address
• are not the person named on the Council Tax bill at both homes (this does not apply to homes provided by the Ministry of Defence or for a minister of religion)
• are a director or partner in the company providing the accommodation, unless you work full-time or the company is non-profit or charitable

There must be a direct link between your work and the property. For example, a caretaker, pub landlord, or school teacher.

If you or an employee needs to live at the property to do a job, you must tell us what the daily tasks are and why they cannot be done without living there.

You may also need to tell us which property is your second home.

To apply for this discount, please use our form.

Properties owned by a charity

A property owned by a charity may not have to pay Council Tax for up to six months from the last day it was occupied.

You may be entitled to the exemption if the property:

• is unoccupied and has been for less than 6 months
• is owned by a charity or charitable organisation
• was last used for the purpose of a charity or charitable organisation

Apply