Council Tax Empty Homes

Furnished properties not used as anyone’s main home

From the date a property becomes unoccupied but remains furnished and it is not used as anyone’s main home, you will not be entitled to any discount and a full charge is payable.

Where the taxpayer or spouse occupies another property and one of the properties is contractually job-related, you may be entitled to a 50% discount.

Long Term Empty Premium

A ‘Long Term Empty Premium’ will be applied to a property which had been continuously empty, unoccupied and unfurnished for a period of two or more years

Read more about the Long Term Empty Premium.

Unfurnished properties

If a property is empty/unfurnished and unoccupied you may be entitled to a 100% discount for up to one month.  However, the discount starts on the date when the the property was last occupied and became substantially unfurnished and relates the property itself, not to each person who retained a legal interest in the property.  Once the one month discount period as elapsed, the full charge becomes payable.

If a property is undergoing or requires Major Repair Works or Structural Alterations, you may be entitled to a 50% discount for up to 12 months.

Examples of Major Repair Works and Structural Alterations include, but are not limited to, the following:

  • Underpinning/damp proof course (providing this relates to most of the property)
  • Rebuilding existing external walls
  • The replacement of the solid defective flooring
  • The replacement of defective joists at ground floor level and between intermediate levels (e.g. ground/first floors) plus any remedial work arising from the installation of new joists e.g. new floors and ceilings
  • The replacement of the majority of joists/timbers to the roof and any remedial work arising from the installation of new roof joists/timbers e.g. complete re-tiling of the roof
  • The rebuilding of defective internal load bearing walls

Remedial or general maintenance work which are considered to be minor repair works and are therefore deemed not to be major repair works or structural alterations include, but are not limited to, the following:

  • The removal or repositioning of an internal wall that does not affect the stability of the building and is non-load bearing e.g. stud wall
  • The replacement, refurbishment or modernisation of kitchens and bathrooms (also including wet rooms and toilets)
  • The installation of replacement windows/glazing and central heating boilers
  • The re-wiring or re-plumbing of a dwelling in whole or in part
  • Re-plastering work and redecoration

A full charge becomes payable at the expiry of the periods referred to above.

Download the Major Repair or Structural Alterations application form , fill it in and return to us:

If you can't print the form, please call 01283 508030 and we will post one to you.

See the council tax exemptions page for more information.

Council Tax Penalties

The Council can impose a penalty if you fail to notify the authority of any changes to your circumstances.

Read more about council tax penalties

Further Information

For further information please contact:

Telephone: 01283 508030


Write to us: Revenues Team, PO Box 8045, Burton upon Trent, DE14 9JG