Empty properties that are exempt from Council Tax

An empty (unoccupied) property can be exempt from Council Tax. This means there is no Council Tax to pay. It is called an Empty Property Exemption. For the period of the exemption the owner, or the tenant in some cases, doesn't have to pay Council Tax.

Properties that are empty in any of these circumstances may qualify for an Empty Property Exemption:

• A property that has been unoccupied for less than six months and is substantially unfurnished. (By 'substantially unfurnished' we mean that the property doesn't have a cooker, kitchen equipment, beds and furniture). After six months we will charge 50% of the Council Tax.
• An unoccupied property where structural alterations or major repairs are needed or currently taking place and the property has been in this state for less than 12 months.
• An unoccupied property that was left unoccupied by:
  •  a person in prison; or
  • a long-stay hospital patient; or
  • a person who is receiving or providing care if this is a long-term arrangement; or
  • the owner who is studying away from home; or
  • a person who has died and no grant of probate has been made and no-one has rights to the property other than as an executor.
• An unoccupied property that is owned and was last used by a registered charity may be exempt for up to six months from the date it was last occupied.
• A property that is unoccupied because the law says it must be unoccupied, for example because it is unfit for human habitation.
• A property that is kept unoccupied because it has to be available for a minister of religion - it does not matter which religion.
• An unoccupied property that has been repossessed or is the responsibility of a trustee in a bankruptcy.
• A caravan pitch or a houseboat mooring that is not occupied by a caravan or a boat.
• An unoccupied property that forms part of another property and can't be let out separately, such as an annexe.

If you think your property may qualify for an exemption under these rules please print off and fill in an Empty Property Exemption application form so that we can get full details of the circumstances to make a decision on the exemption.

Then return the form to us:

• Email - scan it and send it to us at ctax.enquiries@manchester.gov.uk
• Post it to the Council Tax Service, PO Box 147, Manchester, M15 5TU 
• Fax it on 0161 953 8226

You should continue to pay the instalments shown on your Council Tax bill whilst you are waiting for our decision.

An occupied property may sometimes be exempt from Council Tax if it is occupied by certain groups of people.

Find out more about reducing your Council Tax bill - check if you are entitled to a discount.