Discounts and exemptions for empty properties

There’s usually no Council Tax discount for empty properties, properties in need of or undergoing structural renovations, or second homes.

There are some circumstances when we can give you a discount or exemption.

Last occupier has died

You may get an exemption if a property was left unoccupied because the last council taxpayer died. This means you may not have to pay Council Tax on their empty property from the date of their death until six months after probate or letters of administration have been granted, unless the property was rented.

If someone else becomes liable, the exemption will end.

Living somewhere else for care or education

If you are the owner or tenant of an empty property and have moved somewhere else for education or to give or receive care, you may be able to get an exemption.

Living somewhere else for work

Email council.tax@iow.gov.uk to apply for a discount if you own or rent a property that you have moved out from to live at another address for work.