To support those taking active steps to bring long-term empty dwellings back into use, there are certain circumstances where the surcharge may not be applied.
Surcharges on long-term empty dwellings
Dwellings that have been unoccupied for twelve months or more are classed as long-term empty dwellings for Council Tax purposes.
The charges applicable on such dwellings are detailed on the Unoccupied property reductions and surcharges webpage, and in most cases a surcharge rather than any further reduction is applied.
Since 1 April 2017 the surcharge has been 100% (200% charge).
In setting its budget for 2026/2027 the Council has increased this to 200% (300% charge) from 1 July 2026.
Available discretion
The Council recognises that some owners may be actively working to bring long‑term empty properties back into use.
Because of this, in certain circumstances, some discretion is available on applying the surcharge. These circumstances are:
- where an owner commences or resumes activity to bring a long-term empty dwelling back into use
- where the nature of the dwelling is such that it could not reasonably be brought up to a habitable standard within the timescales allowed under existing legislation governing the award of discounts or exemptions
- where conditions, outwith the control of the owner, create a limited market and thereby a negative impact on the time that a dwelling may take to sell
- any other exceptional circumstances out with the direct control of the owner
Where discretion is applied, this will take the form of a 10% discount (90% charge) replacing the 200% premium (300% charge).
The discretion can be awarded for a maximum of 24 months from the date that the long-term empty surcharge would have first applied.
How to apply
Applications should be made using the following online form, providing as much supporting evidence and information as possible.
Apply for a Discretionary Discount
Applications will first be considered by the Council's Vacant Property Development Team in order that any support outwith Council Tax can also be considered.
A joint recommendation by members of Local Taxes and the Vacant Property Development Team will then be made for discretion to be applied on the Council Tax charge.
If you would like further advice and practical support to help to bring a vacant property back into use, please contact the Council's Vacant Property team by emailing [email protected].
