Paying Council tax on an empty property
You must pay the full annual Council tax charge on an empty property.
However, some empty properties may be exempt from Council tax in specific situations.
When an Empty Property May Be Exempt
A property may be exempt if it is:
Linked to the resident’s personal circumstances
- The home of someone in prison (not including imprisonment for non‑payment of Council tax or a fine)
- A property left empty because the resident has moved permanently into a care home or hospital
- A property left empty because the resident has moved elsewhere to receive care
- A property left empty because the resident has moved elsewhere to provide care
Linked to legal or ownership issues
- Repossessed by a mortgage lender
- Unable to be lived in due to legal restrictions
- Empty because it has been compulsory purchased or is subject to a demolition order
Owned by someone who has died
- Exempt until probate is granted
- May remain exempt for up to 6 months after probate is granted if ownership has not been transferred
