For advice on whether any of the following discounts apply contact Council Tax.

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Please note that this online form is hosted on the City of Lincoln website as the two authorities work together to provide the revenues and benefits service in our area.

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Empty and unfurnished property is given a 100% discount for the first two months after it was last occupied. Thereafter there is no discount and the full charge becomes payable.

If a property is undergoing structural alterations or major repair to make it habitable it can qualify for a 25% discount for up to one year.

Long Term Empty Properties

From To Property unoccupied and unfurnished Charge
1 April 2019 31 March 2024 Unoccupied and unfurnished for 2-5 years 200% of the tax set
1 April 2020 31 March 2021 Unoccupied for 5 years or over 300% of the tax set
1 April 2024 Current Unoccupied and unfurnished for 12 months – 5 years 200% of the tax set
1 April 2021 Current Unoccupied for 5-10 years 300% of the tax set
1 April 2021 Current Unoccupied for 10 years or over 400% of the tax set

If you are the only adult occupant (single occupancy) of your property you can claim a discount of 25%.

From 1st April 2019, adults who were previously in the care of Lincolnshire County Council as children, who are responsible for the council tax charge in relation to a dwelling in the district, may be entitled to a 100% up to the age of 25.

People under 18, or in one of these groups, listed below, are NOT included when counting the number of people living in your home:

  • most full-time students, student nurses and some apprentices
  • the partner of a student or the dependant of a student who is not a British citizen and is not allowed to work in this country or claim benefits
  • people who are long-term patients in hospital or who live in care homes
  • people who are severely mentally impaired
  • 18 and 19-year-olds still eligible for child benefit
  • school and college leavers (from April to October if they are under 20 years old)
  • low paid care workers (usually employed by charities)
  • residents of hostels for the homeless or night shelters
  • carers looking after someone who is not their partner and not a child of their own who is under 18 years old
  • members of religious communities
  • members of visiting armed forces and international institutions
  • diplomats
  • people in prison (except those in prison for not paying their Council Tax)
  • Ukrainian refuges who have permission to enter or to stay in the United Kingdom granted under the Governments’ Home for Ukraine Scheme 

If all residents of a property are disregarded then a 50% discount applies, if all except one resident (single occupancy) qualify for a disregard then a 25% discount will apply.

The Council does have the discretion to reduce any council charge it sees fit. This includes the power to reduce any charge to nil. However, this is relatively expensive for the Council, and, by extension, the District’s taxpayers. The Council must fund any reduction in full, including funding the amounts of council tax owed to the Precepting Authorities, i.e. Lincolnshire County Council, Lincolnshire Police, and the local Parish or Town Council (the Council only retains approximately 15p in every £1 of council tax collected). So any reduction can only be awarded when a taxpayer experiences exceptional circumstances or financial hardship, and always while considering the needs of local taxpayers, who effectively fund any award. Please see the Council’s Discretionary Reduction Policy in full on the page’s Downloads section.