Unoccupied property Council tax exemptions

Introduction

There are certain categories of property which may be exempt from Council Tax depending on the reason for it being unoccupied.

Unoccupied and Unfurnished Properties

​​​There is no exemption for unoccupied/unfurnished properties or unoccupied/unfurnished properties undergoing major works, repair or structural alterations. ​A 0% discount is applicable on these premises.​

Long Term Empty Property Premium

If your property is left empty for two years or more, you will have to pay a 50% long term empty property premium which means that such properties will be subject to a 150% council tax charge.

Important: it is a criminal offence, under the Fraud Act, to provide a false statement or representation in relation to claiming an exemption for which you could be prosecuted. If you are awarded an exemption you must tell the council tax team of any change of circumstances which affects your entitlement within 21 days of the change occurring. If you fail to do so you may be required to pay a penalty. You can tell us about any change by email or by post at:

Council tax section,
Civic Offices,
St Nicholas Way,
Sutton,
SM1 1EA 

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