Discounts, exemptions and coronavirus hardship fund

Empty properties discount

We no longer award a discount for unoccupied and substantially unfurnished homes or properties undergoing (or requiring major repair work) or structural alteration. 

Second homes and unoccupied furnished properties that are not used as a sole or main residence do not attract a discount.

Empty homes premium

Properties that have been unoccupied, and substantially unfurnished for two years or more, are subject to a premium of 150%. Periods of six weeks or less when the property is occupied/furnished are disregarded for the purposes of calculating the two year period for the empty homes premium.

The empty homes premium will not be charged to properties left empty for a specific purpose that have a specific statutory exemption, for example:

  • when a person goes into care
  • a property that would otherwise be the sole or main residence of a member of the armed services, who is absent from the property as a result of such service
  • a dwelling that forms part of a single property being treated by a resident of that property as part of the main dwelling, for example, annexes  
Page last updated: 19 Jan 2021