You can apply for a 100% discount from Council Tax for a maximum of 14 days if your property is empty and unfurnished. The period of discount is not re-started by a change in ownership or liability.  

There is no discount for properties that are:

• Unoccupied and unfurnished more than 14 days  
• Unoccupied and furnished (e.g., second homes) 

If a property is unoccupied and unfurnished for a period of time, it may be subject to a premium in addition to your normal council tax. The amount of the premium depends on the duration its been unoccupied and unfurnished. For more information see Premiums and Second Homes.

How to apply: 

• In most circumstances this discount is will automatically be applied when we carry out a change.
• If you feel you should qualify for this discount but have not had it applied, please contact us via email at counciltax@milton-keynes.gov.uk  

You can apply for a 50% discount from your council tax for a maximum of 12 months if your property is empty and substantially unfurnished, providing the property:  

• requires or is undergoing major repair work or structural alterations; or  
•  has undergone major repair works to render it habitable or structural alteration, and less than six months have elapsed.  

For the purposes of above ‘major repair work’ includes ‘structural repair work’.  

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’.  

How to apply:

• To apply for this discount please see Major Repair or Structural Alterations
• You will also see additional information on our qualifying criteria.

A property is exempt if left empty by someone who passes away - This exemption is limited to up to 6 months from probate/administration being granted. If you want to know more about what happens to the Council Tax when someone passes away, please visit our dedicated what to do when someone dies webpage. 

How to apply 

• In most circumstances this exemption will automatically be applied when we are notified by the Tell Us Once service, or the Registrar's Office.  
• If you feel you should qualify for this exemption but have not had it applied, please contact us via email at counciltax@milton-keynes.gov.uk  

If you need to leave your home because you move into a care home or hospital, the property must have previously been the main home of the person who is now living permanently in residential care, a nursing home, or a hospital, and they must have been living there since they moved out of the dwelling.  

The discount or exemption applies to the home where the person was resident before moving into hospital or care and cannot be gained if you have lived elsewhere in between.  

The property will be exempt if the owner/ occupier was living on their own prior to moving and the property is left unoccupied.

If they live with other people, that person is 'disregarded' from Council Tax. This means we do not count them when calculating the number of people living in the house. If, by not counting that person, the number of people living in the property is just one, a 25% discount may be granted. 

To qualify the person must supply:

• The date the property became empty. 
• The address of the residential care home, nursing home, or hospital where you are now living. 
• If you would like us to correspond with a family member, friend, or solicitor, please provide their details. 
• Confirmation of whether you intend to return to the property. 

How to apply 

To apply for this exemption, you will need to:

• Contact the Council by email at counciltax@milton-keynes.gov.uk  to request this exemption.
• You must confirm he above criteria to apply for this exemption.

To qualify the person must be one of the following: 

• detained in prison or hospital by order of a court 
• detained prior to deportation 
• detained under the Mental Health Act 1983 
• subject to military imprisonment 

The exemption will start from the day the person leaves due to the detention. It will last for as long as all the conditions are met.

A person does not qualify if they are: 

• in police custody before their first court appearance 
• detained for non-payment of council tax or a fine 

If you live with other people, the person who is detained, is 'disregarded' from Council Tax. This means we do not count them when calculating the number of people living in the house. If, by not counting that person, the number of people living in the property is just one, a 25% discount may be granted. 

How to apply 

To apply for the exemption, you will need to: 

• Download and complete the application form 
• Scan the completed application form using either a scanner or taking a picture of it using your mobile phone.  

This exemption applied to the property if you have moved out of your home to receive care (not in a hospital or care home) for one of the following reasons:

• Old age
• Disablement
• Illness
• Past or present alcohol or drug dependence
• Past or present mental disorder.

You must have left the property permanently to receive care elsewhere, and you cannot have moved anywhere else in between leaving the property and moving to receive that care.

To qualify the person must supply:

• When you moved 
• The address you moved to 
• Who is caring for you 
• Why you require care 
• You must confirm whether the move is permanent. 

How to apply 

To apply for this exemption, you will need to:

• Contact the Council by email at counciltax@milton-keynes.gov.uk  to request this exemption.
• You must confirm he above criteria to apply for this exemption.

This exemption applied to the property If you need to leave your home empty because you are caring for someone who lives elsewhere, the person who is being cared for must require care for one of the following reasons:

• Old age
• Disablement
• Illness
• Past or present alcohol or drug dependence
• Past or present mental disorder.

You must have left the property to care for that person (i.e. you cannot have moved anywhere else in between leaving the property and moving to care for that person).

To qualify the person must supply:

• When you moved 
• The address you moved to 
• Whom you are caring for 
• Why that person requires your care 
• You must confirm whether the move is permanent.  

How to apply 

To apply for this exemption, you will need to:

• Contact the Council by email at counciltax@milton-keynes.gov.uk  to request this exemption.
• You must confirm he above criteria to apply for this exemption.

A property is left empty by a full-time student is exempt, if it was previously the sole or main home of the owner of the property who is now a full-time student. If the property is let out, the exemption will not apply.

How to apply 

To apply for this exemption, you will need to:

• Contact us by email at counciltax@milton-keynes.gov.uk  to request this exemption.
• Provide your forwarding address and contact details
• Provide a copy of your student certificate

An unoccupied dwelling owned by a body established solely for charitable purposes is exempt for up to 6 months. The property can be furnished or unfurnished and would be owned or leased by a registered charity or charitable body. 

• the dwelling must be owned by the body in question; and 
• the body must be established for charitable purposes only; and 
• the dwelling must have been unoccupied for a period of less than six months; and 
• the last occupation must have been in furtherance of the objects of the charity 

We will need:- 

• Charity registration number or evidence the charitable body is registered under the Co-operative & Community Benefit Act 2014.
• a copy of your charity's aims and objectives.
• a copy of your previous tenants tenancy agreement.

How to apply 

To apply for this exemption, you will need to: 

• Download and complete our exemption application form
• Return the completed application form alongside the required evidence to counciltax@milton-keynes.gov.uk 

An unoccupied property may be exempt from Council Tax where occupation is prohibited by law. Examples of such cases include properties that are subject to a closing order, compulsory purchase, or demolition order. 

This exemption is indefinite if the occupation is prohibited by law. It only applies where the premises are unoccupied, and the exemption will be lost even if occupied illegally. 

How to apply 

To apply for this exemption, you will need to: 

• Contact the Council by email at counciltax@milton-keynes.gov.uk  to request this exemption.  
• We will need to see evidence that occupation is prohibited, and we will require a forwarding address and contact details for the owner. 

This exemption applies to a property being held available for a minister of any religious denomination from which he or she will perform the duties of their office are exempt. This is an indefinite exemption.

You will need to provide a letter from the Diocese or relevant body confirming that the property is being held empty for this reason and from what date. 

How to apply 

To apply for this exemption, you will need to: 

• Contact us by email at counciltax@milton-keynes.gov.uk  to request this exemption.
• Evidence should be provided alongside your request for this exemption.

Where the person who would be liable for the Council Tax in respect of an unoccupied dwelling is a trustee in bankruptcy, the dwelling is exempt from paying Council Tax. To qualify for this exemption:  

• The person(s) must have been made bankrupt and has vacated the property. 
• Property must be unoccupied but can be furnished. 
• The exemption can still be applied if Bankrupt person is liable for the Tax with another person. 

Information we need 

• Proof of bankruptcy order  

How to apply 

• Contact us by email at counciltax@milton-keynes.gov.uk  to request this exemption alongside evidence requested. 

A property is exempt from Council Tax if it has been repossessed by a mortgage lender and is unoccupied. You will need to provide proof that the property has been repossessed.

The exemption starts from the date of the repossession and lasts until the property is sold or occupied. 

How to apply 

To apply for this exemption, you will need to: 

• Contact the Council by email at counciltax@milton-keynes.gov.uk  to request this exemption alongside evidence that the property has been repossessed.  

A caravan pitch or boat mooring is classed as a dwelling for Council Tax if it is someone's main home, and you must pay Council Tax on it. A pitch or mooring you are no longer occupying can be exempt. The exemption stops as soon as the caravan or boat is moved back to the pitch or mooring. 

How to apply 

• Contact us by email at counciltax@milton-keynes.gov.uk to request this exemption please tell us the date the caravan or boat mooring becomes empty. 

Living accommodation for UK armed forces which is owned by the Secretary of State for Defence is exempt whether it is occupied or not. 

How to apply: 

• Contact us by email at counciltax@milton-keynes.gov.uk  to request this exemption alongside evidence that the property is owned by the Armed Forces.