Advice and benefits

An empty property is a property that is both unoccupied and unfurnished. All properties that are empty qualify for an exemption from the council tax when they first become empty. This exemption is for a maximum of six months but it will end sooner if furniture is moved in or a person moves in.

Some properties are exempt from council tax. If you own or occupy a property described below and your bill does not show that an exemption has been granted, please contact the council for advice.

Usually, the full council tax charge must be paid when a property has been empty for six months or more. From 1 April 2005 there are no discounts for long-term empty properties.

However, some empty properties can get an exemption for more than six months. A property can be exempt for more than six months if:

• the property is uninhabitable (there is a maximum time limit of 12 months for this exemption)
• occupation of the property is not allowed by law
• the owner or tenant has died and the property is in the hands of the executor or administer of the estate (either probate has yet to be granted or it is less than 6 months since probate has been granted)
• the owner or tenant is in prison
• the owner or tenant is a long-term hospital in-patient
• the owner or tenant now lives in a nursing home, care home or certain type of hostel
• the owner or tenant has moved out in order to provide personal care for another person or to receive personal care themselves
• the owner is a student in the UK who is living elsewhere for their studies
• the property has been repossessed by the mortgage lender
• the owner has been made bankrupt and the property is in the hands of the trustees in bankruptcy
• the property is owned by a charity and has been unoccupied for less than 6 months
• the property is waiting to be occupied by a minister of religion
• the property is an annex that cannot be let separately from the main property because of planning restrictions
• the property is armed forces accommodation owned by the Secretary of State for Defence
• the property is an empty caravan pitch and houseboat mooring.

The rules before 1 April 2005

The rules on discounts have changed since 1 April 2005. Before that date, if an unoccupied property was not exempt it got a 50% discount.

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Contact Details

Contact name

The Council Tax Section

Telephone

020 8726 7000

Fax

020 8667 8440

Out of hours

08459 400 160

Email

croyctax@croydon.gov.uk

Address

Council Tax
Municipal Offices, Fell Road, Croydon CR9 1BQ