Empty Properties

Unoccupied and unfurnished exemption (Class C)

If a property is unoccupied and substantially unfurnished then you may be entitled to an exemption for up to six months. Please note that the exemption is a property based exemption therefore if you purchase a property that has been empty for a period of time you may not be entitled to an exemption as it may have already ran out. After six months an empty property will be charged 50%

Uninhabitable Property that requires major repair work (Class A)

If a property is unoccupied and requires major repair work to render it habitable then you may be entitled to a 12 month exemption. This application is subject to an inspection by the Local Tax Inspector. To apply for this exemption then please download the Uninhabitable Application [167kb] form. The following are sufficient for the exemption to apply:

Major underpinning
Replacement of Floors
Replacement of Ceilings or Roof
Total replastering (back to the brickwork) of the entire walls in the majority of the property.

Unoccupied but furnished

If a property is unoccupied and furnished then a 50% charge applies. If a property is owned by a charity for charitable purposes then it is entitled to a six month exemption.