Unoccupied properties
There are no discounts for empty properties which are left furnished or unfurnished.
Contents
Reasons an empty property maybe exempt
An empty property may be exempt if:
- it was the main place of residence of someone in prison (unless it was for not paying Council Tax)
- it was previously occupied by someone living in an independent non-NHS hospital, care home, or hostel where they'd received care or treatment
- the person responsible for paying Council Tax has died and the property remains empty. This can be extended for a further 6 months once probate is granted. It will end when the property changes hands or is sold
- you can't legally live in the property
- the property is reserved for a minister of religion
- the owner used to live mainly in the property but is now living primarily in another property to provide or receive care
- a mortgagee is in possession of the property
- the owner is the trustee of a bankrupt person
- the property is part of a larger home and is not let separately, for example, a granny annexe
- it's owned by the Secretary of State for Defence and held for housing armed forces
- it's occupied by visiting forces from specific countries under part one of the visiting forces act
If any of the above apply you can contact us to let us know.
Job related second homes
A 50% discount is available when a home must be left empty but furnished because the owner is required to live elsewhere as a condition of their employment. The property they will be moving to must be supplied by the employer. The second home must be in England, Wales, or Scotland and they must be liable for the Council Tax.
For example, a serving member of the armed forces who has to leave their home empty while they must live in military accommodation elsewhere in the country.
Properties owned by a charity
A property owned by a charity may not have to pay Council Tax for up to six months from the last day it was occupied.
You may be entitled to the exemption if the property:
- is unoccupied and has been for less than 6 months
- is owned by a charity or charitable organisation
- was last used for the purpose of a charity or charitable organisation
Long term empty
Long-term empty homes are not entitled to a discount or exemption from paying Council Tax.
We charge additional premiums on properties that have been empty for more than 12 months. This means it will be in addition to the full Council Tax for the year.
Properties that have been empty for more than:
- 1 year – 100% premium
- 5 years – 200% premium
- 10 years – 300% premium
Second homes
A property is considered a second home when owned or rented in addition to a main home.
You will not be entitled to a Council Tax discount if the property is well furnished and is:
- not your main home
- between lets
When premiums are not charged
Premiums should not be charged if the property is not occupied and any of the following circumstances are met.
Where the resident:
- has died for up to 6 months after grant of probate or letters of administration
- is in long-term residential care or hospital
- is living elsewhere to provide care
Under Section 11B and 11D of the 1992 act, the government has specified certain dwellings where councils are not allowed to apply extra charges. This rule applies to empty properties and second homes.
These are classed as follows:
| Class | Application | Definition |
|---|---|---|
Class E | Long-term empty homes and second homes | A dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
Class F | Long-term empty homes and second homes | Annexes forming part of or being treated as part of the main dwelling |
Class G | Long-term empty homes and second homes | Dwellings being actively marketed for sale (12 months limit) |
Class H | Long-term empty homes and second homes | Dwellings being actively marketed for letting (12 months limit) |
Class I | Long-term empty homes and second homes | Unoccupied dwellings which fell within Class F and where probate has recently been granted (12 months from the grant of probate/letters of administration) |
Class J | Second homes only | Job-related dwellings |
Class K | Second homes only | Occupied caravan pitches and boat moorings. |
Class L | Second homes 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. |
Long-term empty homes only | Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) |
Class M: Long -term empty homes
The premium will only be removed for a property if it is unoccupied and substantially unfurnished and it:
- needs major repair work to render it habitable, or
- is having structural alterations
This can be in place for a maximum of 12 months.
This may last for up to six months after the main works or alterations are finished. As long as the property remains unoccupied and substantially unfurnished.
The criteria require proof (photos, invoices, a visit) before being removed. This is based upon what is uninhabitable for Council Tax purposes.
Potential qualifying works
- subsidence
- fire damage
- flood damage
- replacement floorboards and joists
- major repairs to roof structures
- moving or removing internal/supporting walls
- re-constitution of the interior of the property, for example, changing from house to flats
Non-qualifying works
- decorating work, for example, wallpapering, painting
- new kitchen fitted
- new bathroom fitted
- new boiler/radiators
- rewiring
- removal of rubbish from the property
- works to garden/outbuildings
- new floor coverings, for example, carpets or laminate
- timber/damp proof treatments
- drainage
- repointing, replacing windows/doors