Council Tax Empty Properties - Frequently Asked Questions
What You Will be Charged if You Own a Property That has Been Left Empty and You do not Qualify for a Discount
If the property is not your only or main residence and is empty, you will be required to pay 100% of the Council Tax charge.When the property is unfurnished and remains empty for over 12 months a Long Term Empty charge will apply.
You will be required to pay 200% of the Council Tax charge. This applies even if you have not owned the property for 12 months, you will still be liable for the charge if it is still empty and has been empty under a previous owner.
From 1 April 2024, the following charges will apply:
| Length of Time Empty | Amount of Council Tax payable |
|---|---|
| Less than 1 year | 100% |
| Between 1 year and 5 years | 200% |
| Between 5 and 10 years | 300% |
| 10 years or more | 400% |
What you will have to pay if you own a second home
If the property is furnished and another property in England or Wales is your main residence, there is no exemption or discount and you will be required to pay 100% of the Council Tax charge.
From 01 April 2025, second homes will be subject to a 200% charge.
Exceptions
New & Amended Property Discount Classes – April 2025
The legislation in the Levelling-up and Regeneration Act 2023 enables local authorities to have discretion on charges for properties that are unoccupied, and which have been empty for more than 12 months, and properties that are classified as a second home that are not your sole or main residence.
The change will mean some Council Tax payers will have more Council Tax to pay unless the dwelling meets certain exemptions that have been introduced from 2025 and are set out below.
These exceptions only apply from 1 April 2025 and cannot be backdated e.g. if a property has been charged a Long Term Empty Premium before Tuesday 1 April 2025, but from that date falls into a category for an exception, it will only be removed from Tuesday 1 April 2025 and not before this date.
Please see the below table of exceptions that can be applied, please read through the table and if you feel that you would qualify for one of the exceptions, you can fill out an online application form. Once submitted, a member of the Council Tax team will assess your eligibility for the exception.
| Classes of Exceptions | Which Premium does it affect? | Definition |
|---|---|---|
Class E |
Long Term Empty Premium and Second Homes Premium |
Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation (no time limit) |
Class F |
Long Term Empty Premium and Second Homes Premium |
Annexes forming part of, or being treated as part of, the main dwelling (no time limit) |
Class G |
Long Term Empty Premium and Second Homes Premium |
Dwellings being actively marketed for sale (12 months limit) |
Class H |
Long Term Empty Premium and Second Homes Premium |
Dwellings being actively marketed for let (12 months limit) |
Class I |
Long Term Empty Premium and Second Homes Premium |
Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
Class J |
Second Homes Premium only |
Job-related dwellings (no time limit) |
Class K |
Second Homes Premium only |
Occupied caravan pitches and boat moorings (no time limit) |
Class L |
Second Homes Premium only |
Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously (no time limit) |
Class M |
Long Term Empty Premium only |
Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) |
Monitoring and Appeals
If an individual believes they have been inappropriately charged a premium on their dwelling, they should in the first instance contact us. Councils are best placed to advise how they have determined a premium should apply in these circumstances.
Additionally, they will be able to make any necessary amendments where there is evidence to show a premium should not be applied by looking at the exceptions that are listed above.
If the individuals have discussed the issue with us, but they are not satisfied with the response, they may be able to appeal to the Valuation Tribunal.
If You Have Moved to a New Address but Have Not Yet Sold Your Old Property
There is no exemption or discount available for unoccupied properties and they are subject to a 100% charge.
If You Own a Property and Decide to Rent it to a Tenant, Who Would be Responsible for the Council Tax?
If the owner resides in the property and part of the property is being rented, the owner will remain liable for the Council Tax.
If the owner does not live in the property, the tenant will become liable for the Tax until such time as their lease/rental agreement ceases.
If the tenant vacates the property, they remain liable for the Council tax until the lease/rental agreement has expired, at which time the owner becomes liable for Council Tax at the full 100% charge.
If Your Property is in Need of Structural Repairs and is Uninhabitable, Will You be Entitled to Any Reduction?
There is no exemption or discount available for properties undergoing structural repair. The owner can appeal to the Valuation Office Agency to request the property be removed from tax, further information can be found at
Valuation Office
Click here to go to the Valuation Office website where you can contact the Valuation Office.
Properties in Disrepair or Derelict
Information on Council Tax for properties in disrepair or derelict.
By telephone between 9.00am and 4.30pm, Monday to Friday. 03000 501501
How to Report an Empty Property
The Council has an empty property strategy and aims to reduce the number of residential
properties standing empty to a minimum. If you are aware of any empty properties
in the Borough, please use the contact details below to notify us.
Empty property and Second Homes Policy
Click here to view the Councils Long Term Empty and Second Homes Policy
Who to Contact
