Council Tax Reductions

Empty Properties

The Local Government Finance Act 2012 allows us the discretion to determine the duration and amount of discount for empty and unoccupied properties. It also allows us to determine the amount of discount for a period of 12 months for properties in need of or undergoing structural renovation. In addition properties considered as long term empty (unoccupied and unfurnished for a period of 2 calendar years or more) can be charged an additional amount known as an empty property premium.  

The Rating (Property in Common Occupation and Council Tax (Empty Dwellings) Act 2018  allows us the ability to increase the amount that can be charged for a long term empty property premium from 1 April 2019, 2020 and 2021.

The act gave us the power to vary these discounts and premiums providing agreement is made at a full meeting of the Council, before the setting of the Council’s budget and prior to the financial year that any changes are to commence.

We resolved on 16 January 2019:

  • Properties considered to be long term empty for two calendar years or more will be charged a premium of 100% from 1 April 2019
  • Properties considered to be long term empty for five calendar years or more will be charged a premium of 200% from 1 April 2020
  • Properties considered to be long term empty for ten calendar years or more will be charged a premium of 300% from 1 April 2021

View the agenda and minutes from the full council meeting.

Discounts & Premiums Prior to 1 April 2013

Discounts & Premiums from 1 April 2013

Discounts & Premiums 1 April 2017

Discounts & Premiums 1 April 2019

Discounts & Premiums 1 April 2020

Discounts & Premiums 1 April 2021

Empty and unfurnished Property – 100% for a maximum of 6 months

Unoccupied and unfurnished Property – 100% for a maximum of 3 months

Unoccupied and unfurnished Property – 0%

Empty and unfurnished Property – 0%

Empty and unfurnished Property – 0%

Empty and unfurnished Property – 0%

Property in need of or undergoing structural renovations – 100% for a maximum of 12 months

Property in need of or undergoing structural renovations – 75% for a maximum 12 months

Property in need of or undergoing structural renovations – 0% (it is still a requirement to identify properties under repair)

Property in need of or undergoing structural renovations – 0% (it is still a requirement to identify properties under repair)

Property in need of or undergoing structural renovations – 0% (it is still a requirement to identify properties under repair)

Property in need of or undergoing structural renovations – 0% (it is still a requirement to identify properties under repair)

Second Home Discount – 10% reduction

Second Home Discount – 0% reduction

Second Home Discount – 0% reduction

Second Home Discount – 0% reduction

Second Home Discount – 0% reduction

Second Home Discount – 0% reduction

Premium for properties empty and unoccupied for 2 years or more – 0%

Premium for properties empty and unoccupied for 2 years or more – 50%

Premium for properties empty and unoccupied for 2 years or more – 50%

Premium for properties empty and unoccupied for 2 years or more – 100%

Premium for properties empty and unoccupied for 2 years or more – 100% or empty and unoccupied for 5 years or more – 200%

Premium for properties empty and unoccupied for 2 – 5 years 100%,  empty and unoccupied for 5 - 10 years 200%, empty and unoccupied for 10 years or more – 300%.

These changes are consistent with our aim for regeneration and to bring properties back into occupation at the earliest opportunity. By removing discounts, this will promote prompt reoccupation of a property, creating additional housing stock available for island residents.

View the Section 11 Council Tax Policy for Second Homes, Long Term Empty Properties and Determining Discounts for Certain Dwellings and Equality Impact Assessment.

View information on how to bring a property back into use.