Property Exemptions and Discounts

This section gives information on the Properties that are 'exempt' from council tax (both occupied and unoccupied), other discounts for property and how to apply for exemptions and discounts.

Examples of unoccupied properties:

• properties undergoing structural alterations or major repairs, or newly built homes (exempt for six months only)
• properties owned by a charity and empty for less than six months
• properties that are unfurnished and empty for less than six months
• properties left empty by someone who is in prison or held on remand
• properties that are the main or only homes of people who now live in hospital or a care home
• properties awaiting ‘probate’ or ‘letters of administration’ to be granted (they are exempt for a further six months after probate is granted)
• properties that, by law, cannot be lived in
• properties about to be lived in by a minister of religion
• properties of people receiving care somewhere other than a hospital, care home, nursing home or hostel
• properties left empty by someone who has moved to provide care to another person
• properties left empty by students who live somewhere else during term-time
• properties that are empty and have been repossessed by a mortgage company
• properties that are being dealt with by a trustee handling the affairs of someone who has been made bankrupt
• properties that are pitches or moorings that are not occupied by caravans or boats
• properties that are empty annexes, forming separate parts of homes that are being lived in.

Examples of occupied properties:

• students' halls of residence
• homes lived in only by students
• armed forces accommodation
• homes lived in by members of visiting forces
• homes lived in only by people under 18
• homes lived in only by people who are mentally impaired
• the main homes of diplomats
• homes that are part of other homes lived in by relatives (such as granny flats).

To apply for any of the above you will need to supply supporting documentary evidence. Documents can be attached to an email and sent to council.tax@islington.gov.uk or you can post to:

Council Tax
PO Box 34750
London
N7 9WF

In all contact please quote your council tax account number and give a contact telephone number and/or address.

Please note: Students, carers, the armed forces and others who are not living in the above accommodation can still apply for discounts.

Back to the main discounts page

Discount for Empty Furnished Lets

If your property is let and is empty and furnished between lettings you may be eligible for a 10% reduction.

You can apply for a reduction of council tax if you are the liable person but you live and pay full council tax elsewhere and this property remains empty and furnished. This discount applies particularly to furnished lets that are empty between lettings.

To apply for any of the above, click on the link below.

• Council Tax Discounts and Exemptions Form

Second Home Discount

If you own a property in Islington but you live and pay full council tax at another address you may be eligible for a second home discount of 10%. To claim this discount you will need to supply a copy of your council tax bill where you live and pay full council tax.

You can send this document as an attachment to council.tax@islington.gov.uk or you can write to:

Council Tax
PO Box 34750
London
N7 9WF

In all correspondence please quote your council tax account number and give a contact telephone number and/or address.