Council Tax Empty Property Charges Policy

Council Tax charges for empty properties

The Council Tax charges for empty properties are shown in the table below.

The Empty Property Premium is added when a property has been empty of furniture for 1 year or more and no one is living there.

Second home premium

From 1 April 2025, a 100% premium will be applied to properties classed as second homes. This means the total payable will be 200% on each second home.

For Council Tax purposes, a second home is a property that's furnished but where nobody lives as their sole or main residence.

Exceptions to premiums

From 1 April 2025, the government has specified certain circumstances where the premium does not apply, known as exceptions.

The premium will not be charged where the property meets one of the criteria below. Some exceptions only apply to second homes, some only apply to empty properties, and some apply to both.

Properties empty due to Armed Forces accommodation

• Premium type: second homes and empty dwellings.
• Exception period: whilst the qualifying conditions are met.
• Qualifying conditions: the dwelling would be the sole or main residence of the liable person if they did not live elsewhere in Armed Forces accommodation.
• Evidence required:
  • Proof of address.
  • Proof of residence in Armed Forces accommodation.

Annexes being treated as part of the main property

• Premium type: second homes and empty dwellings.
• Exception period: whilst the qualifying conditions are met.
• Qualifying conditions: the dwelling is an annexe which forms part of the liable person’s sole or main residence and is being used as part of their main residence. This does not include any annexe used as a second home, or where the other part of the property is a second home.
• Evidence required: proof of use.

Properties marketed for sale

• Premium type: second homes and empty dwellings.
• Exception period: 12 months from the date the dwelling is first placed on the market. This applies even if the date the property is first marketed is before 1 April 2025. For example, if you placed your property on the market on 20 January 2025, the exception period ends on 19 January 2026.
• Qualifying conditions: the dwelling must be marketed for sale at a reasonable price for the dwelling, or an offer has been accepted and the sale is awaiting completion. A further exception will not apply unless there has been a Relevant Transaction.
• Evidence required:
  • A current contract with an Estate Agent for the sale of the dwelling.
  • Marketing information, including Sales Particulars and online listings.
  • A current Energy Performance Certificate (or proof of a recent application for one).
  • Details of any viewings or offers in respect of the dwelling.
  • Comparable sales prices achieved for similar properties to demonstrate the asking price is reasonable.
  • Information regarding any sale agreed for the dwelling.

Properties marketed for let

• Premium type: second homes and empty dwellings.
• Exception period: 12 months from the date the dwelling is first marketed for let. This applies even if the date the property is first advertised for let is before 1 April 2025. For example, if you first advertise your property on 20 January 2025, the exception period ends on 19 January 2026.
• Qualifying conditions: the tenancy terms, conditions and rent must be reasonable for the letting of the dwelling, or an offer to rent has been accepted but the tenancy has not yet started. A further exception will not apply unless the dwelling has been let on a tenancy granted for a term of six months or more.
• Evidence required:
  • A current contract with a Lettings Agent for arranging the rental of the dwelling.
  • Details of the type of tenancy the dwelling will be let under.
  • Comparable rental prices for similar properties to demonstrate the rent is reasonable.
  • Details of where the dwelling is advertised for let.
  • Information regarding any agreed letting to a tenant.

Empty properties undergoing probate

• Premium type: second homes and empty dwellings.
• Exception period: 12 months from the date probate is granted.
• Qualifying conditions: the dwelling fell into exemption Class F (Empty Awaiting Probate), remains empty after a grant of probate has been made, and the estate remains the liable party for council tax. The dwelling will receive an exemption from payment of council tax for six months after probate is granted. A further exception will not apply unless there has been a Relevant Transaction.
• Evidence required:
  • Copy of the grant of Probate.
  • Confirmation that the estate is the liable party for council tax and that the property has not been passed over to another person.

Properties that someone needs to live in because of their job

• Premium type: second homes only.
• Exception period: whilst the qualifying conditions are met.
• Qualifying conditions: the liable party must also be liable for council tax at the occupied rate for another dwelling, and be required to occupy that property as a condition of their employment. The exception will not apply to cases where someone chooses to have an additional property to be close to work.
• Evidence required:
  • Address of second property.
  • Contract of employment confirming the requirement to live elsewhere.

Occupied caravan pitches and boat moorings

• Premium type: second homes only.
• Exception period: whilst the qualifying conditions are met.
• Qualifying conditions: the dwelling is a pitch occupied by a caravan or a mooring occupied by a boat.
• Evidence required: a site visit if necessary.

Property under planning conditions that state it can't be lived in

• Premium type: second homes only.
• Exception period: whilst the qualifying conditions are met.
• Qualifying conditions: the dwelling must have an occupancy restriction imposed by a planning condition for one of the following reasons:
  • Preventing occupancy for a continuous period of at least 28 days in one year.
  • Specifying it may only be used as a holiday let.
  • Preventing it from being occupied as someone’s sole or main residence.
• Evidence required: a copy of the Planning Permission containing the restriction on occupancy or specifying the dwelling cannot be used as a main home or must be used as a holiday let.

Properties that aren't suitable for people to live in

• Premium type: empty properties only.
• Exception period: 12 months from the date the property becomes uninhabitable.
• Qualifying conditions: if the dwelling falls in Class D it is uninhabitable.
• Evidence required: evidence that the dwelling requires or is undergoing work to its structure to render it habitable, including work to the walls, floors, ceilings, foundations, or roof.

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