Homes that are empty for over a year

You may need to pay additional Council Tax if your property is empty for over one year.

How it works

For the first six months of your property being empty we can award a 100% discount on your Council Tax. This is a property based discount and it starts when the property first becomes unoccupied and substantially unfurnished, irrespective or any changes of ownership or tenants.

For properties left empty for more than one year will be will be subject to a Council Tax premium, meaning that for these properties, the liable person will pay an additional charge on top of their normal Council Tax.

Find out how you can apply for a discount

Properties empty between one and five years

Previous premium payable: 100%

Total Council Tax payable: 200%

Properties empty between 5 and 10 years

Previous premium payable: 200%

Total Council Tax payable: 300%

Properties empty for more than 10 years

Previous premium payable: 300%

Total Council Tax payable: 400%

Changes from 1 April 2024

On 22 February 2024, Westmorland and Furness council made a determination from 1 April 2024 to charge:

  • 100% Council Tax premium for properties that are unoccupied and substantially unfurnished between one and five years (total council tax payable 200%) 
  • 200% Council Tax premium for properties that are unoccupied and substantially unfurnished between five and 10 years (total council tax payable 300%)
  • 300% Council Tax premium for properties that are unoccupied and substantially unfurnished for more than 10 years (total council tax payable 400%)

Apply for an exemption to the Council Tax premium

Application to apply for an exception to the Council Tax Empty Homes Premium (PDF , 175KB)

Exception to Council Tax Empty Homes Premium Protocol (PDF , 153KB)

Properties undergoing structural alteration or major repair

We no longer offer discounts for properties that need or are undergoing structural alteration or major repair to make it habitable.

You can contact the Valuation Office Agency to lodge a proposal to request the property be removed from the Council Tax Valuation List.

Proposal to alter the valuation list form on GOV.UK

Find out more about domestic properties which are in disrepair or are derelict on GOV.UK

Contact the Council Tax team