Council Tax charges for long-term empty properties
Empty properties are those that are not lived in and substantially unfurnished.
If a property stays empty for more than 1 year, the charge will increase. This policy changed on 1 April 2025. Previously, the premium charge was added after two years.
These charges still apply if you buy a property that was already empty because the charges are for the property, not the owner.
If you're buying an empty property, your solicitor should tell you how long it has been empty and if any extra charges apply.
| Duration | Charge |
|---|---|
| 1 to 5 years | 200% or twice as much as an occupied property |
| 5 to 10 years | 300% or 3 times as much as an occupied property |
| More than 10 years | 400% or 4 times as much as an occupied property |
For full details of Council Tax empty homes premiums, check the Council Tax Discounts and Premiums Policy (PDF, 244 KB).
When the empty premium does not apply
If the property would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.
If the property is an annexe to a main dwelling and is being used as part of a person’s sole or main residence.
If the property is exempt under council tax legislation, then a premium charge cannot be applied. Find further information and how to apply here.
Premium charges do not apply to a property that is substantially furnished. If you have received a council tax bill with a premium charge and have since furnished and/or occupied the property then contact the council tax team and provide the relevant date.
Exceptions that apply from 1 April 2025
This exception will apply for up to 12 months from the date the property started being marketed, until it is sold, rented, or stops being marketed, whichever comes first.
To claim this exception
You need to provide:
- proof that the property is being actively marketed for sale or rent
- proof of the date it was first marketed
Proof can include contracts with agents, marketing or letting websites, and email confirmations from agents.
The Council will check if the property is clearly advertised, marketed at a fair price and if you're taking reasonable steps to market it.
How many times the exception can be used
You can only use this exception for a property marketed for sale once. However, if the property is sold and has a new owner, the exception can be used again.
For properties marketed for rent, the exception can be used multiple times, but only after the property has been rented for at least 6 months since the last time the exception was applied.
The exception starts from the day probate or letters of administration are granted, for a maximum of 12 months.
How it affects the Class F Council Tax exemption
This will not affect the Class F Council Tax exemption, which lasts for the first 6 months after probate is granted. During these 6 months, there will be no Council Tax charge because of the Class F exemption.
After these 6 months, the exception will prevent a premium charge if the property has been empty for over 12 months, but the standard empty charge of 100% will still apply.
If the property is sold, transferred to someone else, or occupied, both the exemption and the exception will end.
Empty properties that need major repairs can get an exception from Council Tax for up to 12 months.
This starts from when the work begins or when the property needs major structural work.
The Council must see that the repairs are necessary to make the property habitable and are major works or structural changes. The exception lasts for up to six months after the work is done or for a maximum of 12 months, whichever is sooner.
How to claim this exception
You need to provide:
- a detailed list of the work being done or needed
- invoices or quotes from contractors or reports from surveyors
- dated photos showing the work
This exception does not apply to renovation work like replacing windows or doors, refitting kitchens or bathrooms, plaster boarding, electrical, plumbing, and decoration work.
How to remove your property from the council tax list
You can ask the Valuation Office Agency (VOA) to remove your property from the Council Tax list if it is:
- undergoing major work
- being partly demolished
- is derelict
This will temporarily stop the Council Tax charge.
If the VOA agrees to remove the property from the list, it might result in a higher Council Tax band once the work is finished and the property is listed again.
Exceptions are not exemptions
They are only exceptions from the premium. The 100% standard empty charge will apply during the exception period.
Multiple exceptions can be applied to the same account
For instance, you could market your property for let for 12 months and receive the exception from premium. If you're unsuccessful in finding a tenant, you may then decide to market the property for sale and receive a further exception for another 12 months.
The premium period does not reset after an exception period
As an example, a property is empty for 4.5 years and subject to the 200% charge. The property is then actively marketed for sale, and the exception period lasts for 12 months during which a 100% standard empty charge will be due.
The property is not sold, so when the exception period ends, the property becomes subject to the 300% charge, as it has been empty for 5.5 years.
When the 12-month exception period starts
The exception period lasts for 12 months starting from the date the property falls into the relevant category. For exceptions that came into regulation on the 1 April 2025, you will only be entitled for that exception from the 1 April 2025.
The following are 2 examples
Example 1:
A property has been empty for 2 years and is subject to a 200% charge.
You contact us on 1 April 2025 to inform us that the property has been on the market since 1 October 2024.
The exception can be applied from 1 April 2025 (the date the exception came into regulation) until 30 Sept 2025 (12 months from the date it went on the market).
During this period, the standard 100% empty charge will apply.
Example 2:
A property has needed major repairs to make it habitable for more than 12 months before 1 April 2025, no exception will be granted.
This is because the property has already met the criteria for 12 months, and the exception period has ended.
However, in this specific case, we will allow the exception for up to 12 months from the date the structural work begins.
Two separate exception periods will not apply in this scenario, meaning 12 months for needing repairs followed by 12 months while undergoing repairs.
Apply for an exception or tell us why a premium charge does not apply
Email [email protected] and include the relevant proofs, information and dates.
After you've applied
After you've applied, we will assess your claim and contact you regarding the outcome. You must continue to make payments whilst a discount application is pending.