Landlord Council Tax discounts and exemptions

Furnished and Unfurnished lets

Once a property becomes unoccupied, a 100% charge will be levied against the person entitled to possession.

The Premium charges to be applied to properties that have remained empty and unfurnished are:

• 100% extra (for properties empty for 2-5 years) from 1st April 2019
• 200% extra (for properties empty for 5-10 years) from 1st April 2020
• 300% extra (for properties empty for 10+ years) from 1st April 2021

If you require any further information please contact us.

Premiums from 01 April 2025

The Council has revised the scheme at meetings of the full Council in February 2024 to reduce the time that a property can be vacant before incurring Premium charges from 2 years to 1 year.

This change will take effect from 1 April 2025.

After a property has been vacant (empty and unfurnished) for 1 year - previously 2 years - Premium charges become payable, in addition to the basic 100% vacant charge, as below:

• Vacant for 1 year - 100% Levy/ Premium charge
• Vacant for 5 years - 200% Levy/ Premium charge
• Vacant for 10 years - 300% Levy/ Premium charge

 However, a premium charge will not be applied where a specific exemption applies or, where the dwelling;

• is the sole or main residence of a member of the armed services who is absent as a result of such service.
• forms part of a single property which is being treated by a resident of that property as part of the main dwelling, for example an annex.

For more information please go to the Government guidance page.

Landlord responsibilities

As a landlord you must:

• Tell us when your tenants move in and out
• Tell us if there is a change in who is occupying your property

If your tenants have individual tenancy agreements and do not have full use of the property the Council Tax bill will always be in your name.

Tenants responsibilities

As a tenant, if you have full use of the property (for example you rent the entirety of the space, rather than a room in a shard space) you will be responsible for paying the Council Tax charge.

As a tenant you must:

• Tell us when you move in and out
• Tell us if there is a change in who is occupying the property