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Council Tax and Uninhabitable Discount

Class D discount - The requirement is that the dwelling is vacant (i.e. unoccupied and substantially unfurnished) and falls under one or more of the following categories:

  1. Requires or is undergoing major repair work to render it habitable, or
  2. Is undergoing structural alteration, or

Major Repair Works

The repair works must be required to render the property habitable and the extent of those repairs will determine whether they are deemed ‘major’.

Major repairs are normally considered to be those which affect the fabric of the premises including (but not limited to):

  • Major roof or external wall repairs
  • Rebuilding defective chimney stacks
  • Foundation work and work relating to supporting walls
  • Major fire or flood damage
  • Major repairs to floorboards and joists
  • Dwelling totally gutted including removing most internal walls (Not Stud/Partition Walls)

Non-Qualifying Works

Non-qualifying work includes (but is not limited to)

  • Replacement of plumbing / heating
  • Re-wiring
  • New bathrooms
  • New kitchens
  • Replacement flooring
  • New doors & door frames
  • New windows
  • Eradication of minor damp problems i.e damp-proof course
  • Re-plastering
  • Drainage
  • Re-decoration
  • Re-pointing

We look at whether the property was in need of major repair work before the commencement of the work rather than as a result of the work.

If a property for example becomes uninhabitable because the bathroom and kitchen have been removed for replacement this would not constitute a need for ‘repair’ therefore the property is not deemed as uninhabitable.

Structural Alteration

This must include changing the dwelling in some physical way from what it was to something different.

For example, repositioning of interior walls and adding an extension which involves knocking through exterior walls.

Documentary Evidence Required to Support the Application

  • A schedule of works showing all the work that is due to be completed (not a quote) this must show clear evidence that the work has / or is due to be undertaken.
  • This must also be a schedule of works provided by the builder who will undertake the work or has completed the work.
  • A surveyors report The surveyors report, in conjunction with the schedule of works should show evidence that major repair works or structural alterations work is necessary to make the dwelling fit for purpose.
  • Receipts for all the works undertaken or to be undertaken if undertaking the works yourself
  • Any planning application number
  • Any building control application number along with building control officer’s name and contact details
  • Photographs

How to apply

Please email us at with the address of the uninhabitable property, the name of the person liable for the council tax and attach the required documentary evidence. 

What happens next?

Once we have processed your application, we will send you a revised bill if you qualify showing the exemption has been applied. If you do not qualify we will write to you advising of the reasons.

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