Empty Properties

Unoccupied and unfurnished

Properties that are unoccupied and unfurnished:

• up to 6 months from the date the furniture is removed - 25% discount
• after 6 months – no discount (full Council Tax payable)

The discount relates to the property regardless of any change of ownership within this period.

Long term empty

If a property is unoccupied and unfurnished for 6 months or more no discount will apply and the full charge is payable.

Empty Property Premium Charge

Changes have been made to the Council Tax Long Term Empty Homes Premium. The change will come into effect from 1 April 2025 and was agreed at the full council meeting on 7 February 2024

Currently

To encourage owners of empty properties to bring them back into use an additional premium will be added if the property is unoccupied and unfurnished. The empty homes premium is applied as follows:

• increased to an extra 100% for properties empty 2 years or more from 1 April 2020
• increased to an extra 200% for properties empty 5 years or more from 1 April 2020
• increased to an extra 300% for properties empty 10 years or more from 1 April 2021

Changes from 1 April 2025

From 1 April 2025 the empty homes premium will be applied as follows:

• increased to an extra 100% for properties empty 1 year or more from 1 April 2025
• increased to an extra 200% for properties empty 5 years or more from 1 April 2020
• increased to an extra 300% for properties empty 10 years or more from 1 April 2021

Since the premium is linked to the property itself, any change in Council Tax responsibility does not influence the premium. Therefore, if you purchase or lease a property that has been empty and unfurnished for over a year, and it remains in this state after you assume responsibility, you will be liable for the extra charge.

There are some exceptions to the Empty Homes Premium:

Classes of Dwellings	Definition
Class E	A property which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation
Class F	Annexes forming part of, or being treated as part of, the main property
Class G	Properties being actively marketed for sale (12 months limit)
Class H	Properties being actively marketed for let (12 months limit)
Class I	Unoccupied properties which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration)
Class M	Empty properties in need of or undergoing major repair work or structural alterations (12 months limit)

Properties undergoing structural alterations or in need of major repair work

A property which needs or is undergoing major repair work or structural alteration to make it habitable may qualify for a 25% discount for up to 12 months.

What is meant by major repair work or structural alterations?

• major repairs to the roof structure (not including re-shingling or replacing slates/tiles)
• rebuilding defective chimney stack(s)
• rebuilding external walls, for example to extend the property
• repair or renewal of foundations
• replacing defective solid floors
• replacing defective floor joists
• replacing defective ceiling joists
• totally gutting of property including removing most internal wall (this does not include stud/partition walls
• making the property habitable due to a flood fire or subsidence.

Work that does not qualify for a discount

You will not qualify for this discount if you are carrying out the following works only:

• refurbishment of the property which does not include major works as above
• kitchen, bathroom replacements
• general repair work
• gas/electrical/heating/plumbing repairs - these only qualify if its part of the major works following a flood, fire or subsidence.
• re-wiring, timber, damp proof treatment, re-plastering or draining works.
• health and safety concerns. These only qualify if the property is structurally unsafe.
• work that is only due to take place for short period of time would usually not be considered as 'major' works
• landlord works in between tenancies where no major works have taken place are considered refurbishment works and not appropriate for the discount.

You can only claim this discount once for a property (regardless of whether this was awarded before you took over the property) unless in the event of major repair works needed following a fire, flood or subsidence. This is because the discount is awarded against a property and not a person.

What if no-one can live in the property and it can no longer be considered a ‘dwelling’ because it requires major reconstruction work, substantial structural or major alterations to make it habitable?
You may apply to the Valuation Office Agency to ask them to consider removing it from the Council Tax list.

You must still pay Council Tax until you receive official confirmation that your property has been removed from the list. You must contact the Valuation Office Agency again when the works are completed.

The Valuation Office can be contacted:

Website: www.gov.uk/council-tax-bands
Email: ctinbox@voa.gov.uk 
Telephone: (England): 03000 501 501 (Monday to Friday, 9am to 4:30pm)