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Unoccupied and unfurnished properties - class C discount

To qualify, the property must be both unoccupied and unfurnished. You get a 100 per cent discount for up to three months. When the three months finishes we class it as "long-term empty" and you pay 100 per cent. 

Please note that this discount relates to the property. For example, if there is a change in liable person, the new liable party is only entitled to the remaining part of the three month period, as appropriate.

An additional premium of 100 per cent will be added when the property has been continuously empty for two years unless:

  • the property is empty because the person resides in accommodation provided by the Ministry of Defence
  • it is an annexe to the main house that is being used as part of the main residence

Council Tax - Changes to long term empty homes premium

Following recent changes in legislation, Mid Devon District Council has increased the amount of additional Council Tax that can be charged to properties that have been continuously empty* for more than two years.  The current premium is 100% in addition to the full Council Tax charge. This will change as follows:

  • From April 2020 onwards to increase the premium to 200% for properties that have been empty for more than 5 years.
  • From April 2021 onwards to increase the premium to 300% for properties that have been empty for more than 10 years.


*An empty property for Council Tax purposes is a property that is unoccupied and substantially unfurnished.


Unoccupied property undergoing or requiring major structural alterations or repairs - class D discount

A property which requires major repair work to make it habitable may be eligible for this discount. You could get a 50% reduction up to twelve months.

Before this discount can be awarded, you will need to complete an application form and provide evidence of the work being undertaken; examples of the evidence you will need to provide are on the application form.

Each case is considered on an individual basis taking into consideration the physical condition of the property and the nature of the work that is needed.

This discount ends immediately if the property becomes occupied or furnished.

Please apply using the following form:


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