Council tax discounts

Council tax and council servicesDiscounts can apply in various circumstances. Where there is only one adult resident in a property (or only one adult counted for Council tax purposes - see below*), a 25% discount applies. If a furnished property is no-one's main residence, a 5% discount applies. Unfurnished and unoccupied properties may receive a discount of 50% for six months followed by a 10% discount until they have been empty for two years. Where a property has been unfurnished and unoccupied for two years or more, it will be charged at a rate of 150% council tax (unless you're in the Armed Forces, or the property is an annexe).

Where another property is occupied as tied accommodation, a second home receives 50% discount. This covers circumstances where the taxpayer is bound, perhaps by a contract of employment, to occupy premises as part of their duties.

Chalets receive a 50% discount if they are only able to be occupied for part of the year.

A 50% discount may be available for annexes in some limited circumstances.

*With regard to discounts, people in the following groups do not count towards the number of adults resident in a dwelling:

(If all of the occupants fall into any of these groups then a 50% discount or even a full exemption may apply)

Discounts for unoccupied properties

Discounts for the different types of unoccupied properties are shown below:

Uninhabitable - 75% discount for up to 12 months

Vacant (unoccupied and unfurnished) - 50% discount for up to six months

Unoccupied but furnished - 5% discount indefinitely

Medium term vacant (more than six months) - 10% discount between six months and two years empty

Long term vacant properties (more than two years) - 150% Council tax then payable (unless you're in the Armed Forces, or the property is an annexe).

Downloadable Documents

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File nameSizeApproximate Download time
Adobe PDF format - download the viewerEmpty property discount application in PDF format201 Kb29 secs @ 56k, 1 sec @ 2mb
Adobe PDF format - download the viewerUninhabitable property discount application in PDF format215 Kb31 secs @ 56k, 1 sec @ 2mb
Adobe PDF format - download the viewer25% single occupier discount application in PDF format95 Kb14 secs @ 56k, 0 secs @ 2mb

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