Empty properties
If a property is furnished but not occupied, no Council Tax discount will apply.
A 25% discount appies for the first 84 days from when a property first becomes unfurnished and unoccupied.
After this time, a full charge is payable. This discount is a property discount, it is not a personal entitlement.
If a property has been empty and unfurnshed before a new person becomes liable, this will reduce the 25% discount period for the new occupier.
The following levies will be charged in addition to the relevant standard Council Tax charge:
- For properties empty for more than 1 year, but less than 5 years, a 100% additional premium,
- For properties empty for more than 5 years, but less than 10 years, a 200% additional premium,
- For properties empty for more than 10 years, a 300% additional premium.
With effect from the 1 April 2025, the government introduced legislation preventing levies from being charged on certain classes of properties as below. These exceptions only exclude these dwellings from premiums, these do not affect the standard rate of Council Tax they may be liable for.
Where a person believes they may meet the criteria for an exception from the premium, they must contact us at the Council Tax department.
|
Class |
Application |
Description |
|
Class E |
Long-term empty homes and second homes |
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 let (12 months limit) |
|
Class I |
Long-term empty homes and second homes |
Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from date 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 used as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously |
|
Class M |
Long-term empty home only |
Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) |
Further information is available on the government's website: Guidance on the implementation of the Council Tax premiums on long-term empty homes and second homes.