Council tax exemptions and premiums

Coronavirus (COVID-19) – support for businesses and the self-employed

The government is providing a package of measures to support businesses through the period of disruption caused by COVID-19. For details, go to GOV.UK Business Support: Coronavirus and GOV.UK: COVID-19 – support for businesses.

Go to our business rates pages for information on assistance with business rates and government cash grants for businesses. We are also providing financial assistance for the self-employed in the form of deferred council tax payments.

Empty properties

Empty property discounts apply for 3 months up to 31 March 2015 or for 1 month from 1 April 2015.

We charge a 50% premium for properties left empty and unfurnished for more than 2 years. This means owners will pay 150% of the full council tax.

This does not apply to:

  • empty properties of service personnel who have been posted away from home
  • empty annexes that are part of a person's sole or main residence

Second homes and furnished unoccupied properties do not get a discount – we bill at the full council tax rate.

You can get council tax exemption for some unoccupied properties.

You can also get council tax exemption for some occupied properties.