Discounts and Exemptions

Discounts, reductions and exemptions are granted if certain conditions are met, they are not based on income.

Discounts & Exemptions

You may be able to claim one of these if you:

  • Live on your own and are aged 18 or over (Single Occupier Discount)

  • Live with people not counted for Council Tax

  • Have certain adaptations in your home for a person with a disability

  • Have an unoccupied property

  • Have full-time students living in the property

  • Live as your sole or main residence in an annexe where you are related to the person paying Council Tax for the main dwelling

  • Have an occupied annexe as part of your main residence

View more detailed information on discounts, reductions and exemptions. (.pdf) (39.7KB) (Opens in a New Window)

If you want to let us know you no longer qualify please contact our Customers Services Team on the telephone number shown below.


Empty Properties

Property Description Details

Unoccupied and Unfurnished Properties that can be lived in

Unoccupied and unfurnished properties can get a 25% discount for up to six months from the date the property became unoccupied and unfurnished.

Uninhabitable Properties that can't be lived in

If your property can't be lived in because of major works or structural alterations, you might be able to get a council tax discount for a maximum of 12 months.

To apply for a discount on a property getting major repairs and structural alterations please email billing@broxtowe.gov.uk with the details of the property including date stamped photos and a room by room detailed account of the work being carried out to make the property habitable.

Empty Homes Charge

From 1 April 2025 the following levies will be charged in addition to the relevant standard Council Tax charge:

  • for properties empty for more than 1 year, but less than 5 years, a 100% additional premium
  • for properties empty for more than 5 years, but less than 10 years, a 200% additional premium
  • for properties empty for more than 10 years a 300% additional premium

Unoccupied and furnished also known as “second homes”

Unoccupied and furnished properties currently receive a full charge. From 1 April 2026 the Council will charge a 100% levy for these properties from the date they became unoccupied and furnished.

 

Long term empty levy exceptions

Under certain circumstances, we will consider applications for exceptions where a long term unoccupied property may not be required to pay a council tax levy. The exceptions we can consider are:

 

Council tax empty property exception Long term empty and/or second home premium exception Definition

Class E

Long term empty and second homes

Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation

Class F

Long term empty and second homes

Annexes forming part of, or being treated as part of, the main dwelling

Class G

Long term empty and second homes

Dwellings being actively marketed for sale (12 months limit)

Class H

Long term empty and second homes

Dwellings being actively marketed for let (12 months limit)

Class I

Long term empty and second home premium exemption

Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration)

Class J

Second homes only

Job-related dwellings

Class K

Second homes only

Occupied caravan pitches and boat moorings.

Class L

Second homes only

Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously

Class M

Long term empty homes only

Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit)

 

For further information the Government guidance can be found at Guidance on the implementation of the council tax premiums on long-term empty homes and second homes - GOV.UK.

To Apply

If you feel you are entitled to an exception, please complete an application form (.pdf) (140kB) (Opens in a New Window)

Tell us about a change

If your property is no longer empty or is now ready to be lived in after major works, you need to contact the Council using the telephone number shown below.


Contact
Customer Services
tel: 0115 917 7777