Unoccupied and unfurnished properties
The Council does not offer a discount for properties that are unoccupied and unfurnished.
If a property has been empty and unfurnished for an extended period, additional Council Tax charges will apply:
- 12 months or more: An extra 100% charge.
- 5 years or more: An extra 200% charge.
- 10 years or more: An extra 300% charge.
These charges apply to properties that remain unoccupied and substantially unfurnished and do not qualify for a Council Tax exemption.
The costs are shown in the table below
|
Length of time empty |
Up to 31 March 2023 |
From 1 April 2024 |
|---|---|---|
|
Over 12 Months |
100% charge |
200% charge |
|
Over 2 years |
200% charge |
200% charge |
|
Over 5 years |
300% charge |
300% charge |
|
Over 10 years |
400% charge |
400% charge |
Properties left empty by a deceased person
If a property was owned solely by a deceased person and has remained unoccupied since their passing, it is exempt from Council Tax until probate is granted. This exemption continues for up to six months after probate or letters of administration have been issued.
If there are other residents in the property, the exemption does not apply.
If the property was jointly owned, the death of one owner does not qualify the property for exemption.
Unoccupied properties owned by a charity
A property that was last occupied for the purposes of a charity is exempt from Council Tax for six months after it becomes unoccupied.
Properties where occupation is prohibited by law
If a property cannot legally be occupied, it is exempt from Council Tax. This applies when laws or legal actions prevent occupation, including government orders to acquire the property.
Mortgage repossession
If a property is repossessed due to mortgage default, the lender (mortgagee) may take possession. The property is exempt from Council Tax once it is vacated.
Bankruptcy
Properties are exempt from Council Tax if the person responsible for payment is a trustee in bankruptcy. This applies whether the property is furnished or unfurnished.
Caravan pitches and boat moorings
Unoccupied caravan pitches and boat moorings without a caravan or boat present are exempt from Council Tax.
Properties reserved for ministers of religion
A property set aside as a residence for a minister of religion, where they will perform their official duties, is exempt from Council Tax. The exemption applies regardless of ownership and whether or not the last occupant was a minister.
Second homes
If you are responsible for Council Tax on two furnished properties one of which is not your main home, from 1 April 2025 you will be charged a 100% premium (200% charge) on your second home (i.e. the property that is not your main home)
You may be entitled to a discount where either the premium will not apply, or be deferred for a defined period of time.
Exceptions
From 1 November 2024, regulations came into force with the exceptions for both empty and the second homes.
The council has included the exceptions below; however, it should be noted that these may change if the government alter the regulations.
The regulations indicate that there will be circumstances where either the premiums will not apply or be deferred for a defined period of time.
These are as follows:
- Properties undergoing probate – these properties should be exceptions to both the second homes and empty homes premium for a maximum of 12 months. The exception would start once probate or letters of administration are granted. This will not affect the Class F Council Tax exemption or the ability for the council to charge its determined rate of Council Tax following the expiry of the Class F exemption.
- Properties that are being actively marketed for sale or rent – this exception will apply for up to a maximum of 12 months from the date that active marketing commenced, or until the property has been sold, whichever is sooner.
The council in determining whether this exception applies will require the following evidence:
- evidence that the dwelling is being actively marketed for sale or rent through a recognised agent. Evidence can include contracts with agents, advertisements in recognised newspapers or letting websites;
- where the premises are being self-marketed by the owner or landlord, evidence that the premises are being actively marketed. Evidence can include advertisements in recognised newspapers or letting websites;
- where for sale, evidence that the premises are being sold at a true market level for the size and type of dwelling within the area in which it is situated. Where the dwelling is for let, that the rent requested is a true market level for the size and type of dwelling within the area in which it is situated.
The above list is not exhaustive, and the council reserves the right to request further evidence to support any claim for this exception. The exception will only apply once to any taxpayer or taxpayers if they are jointly and severally liable;
Empty properties undergoing major repairs
This is time-limited up to 12 months. Properties that are unoccupied and unfurnished (commonly called ‘empty’) and requires major repair works or undergoing structural alterations should be an exception to the premium for up to 12 months, starting from the date major or structural alterations commenced.
The exception ends when either the works have been required or in place for 12 months, or when the work has been completed, whichever is the sooner. The exception will be applied, so long as the council is satisfied that the necessary repair work is required or structural work is being undertaken. As with all other exceptions to the premiums, the council will require the taxpayer to provide such evidence as is required to support their application;
Job-related dwellings
Currently there is a Council Tax discount for properties which are unoccupied because the owner is required to live elsewhere for employment purposes.
The legislation indicates that the dwelling should also be an exception to the second homes premium. The exception will not apply to cases where someone chooses to have an additional property to be close to work whilst having a family home elsewhere or where an individual is posted to a new location but maintain their previous address;
Occupied caravan pitches and houseboat moorings
The legislation indicates that these caravans and boats should be an exception to the Council Tax premium on second homes;
Annexes
Where an annex forms part, or the same property as, and is being used as part of, a person’s sole or main residence, it will be excluded from a premium.
Seasonal homes
Where year-round or permanent occupation is prohibited or has been specified for use as holiday accommodation or prevents occupancy as a person’s sole or main residence – the legislation indicates that properties that have restrictions or conditions preventing occupancy for a continuous period of at least 28 days in any 12 month period, or specifies its use as a holiday let, or prevents occupancy as a person’s sole or main residence, should be an exception to the second homes premium.
Council Tax Empty Homes and Second Home Premiums have been introduced to encourage owners of empty properties to bring them back into use and to revert the use of second homes to primary residences, reduce homelessness, and further enhance and support essential services within our community.
Contact
If you think you may be entitled to a discount contact our council tax team.