Empty property premium
If a property is unoccupied and unfurnished, it may be subject to the long-term empty property premium.
A property is considered long-term empty if it has been empty and unfurnished for more than one year.
Current premiums
The amount added to your Council Tax bill depends on how long the property has been empty.
|
Empty period |
Premium applied |
Total bill after premium |
|---|---|---|
| Between 1 and 5 years | 100% | 200% |
| Between 5 and 10 years | 200% | 300% |
| Over 10 years | 300% | 400% |
The premium will be applied to your bill even if the property changes ownership during that time.
Exceptions
An exception from the premium means that the additional 100% Council Tax is not added to your bill. Just the standard rate of Council Tax is charged.
The following exceptions are in place for the long term empty property premium:
- Undergoing probate
- Actively marketed for sale
- Actively marketed for let
- Annexes
- Armed forces
- Undergoing major repairs
Undergoing probate
Inherited properties will have a 12-month exception from the long term empty home premium after probate or letters of administration have been granted.
Properties which are empty following the death of the previous occupant receive a full 100% exemption from Council Tax immediately following the date of death, right up to six months following the grant of probate.
This effectively means the property will become liable for only the standard rate of Council Tax once that full exemption has ended, for a further six months, as it will be protected from the premium for that extra period.
For example:
- Until probate granted and six months after = 100% exemption
- Six to 12 months after probate granted = standard 100% Council Tax, no premium
- Over 12 months after probate granted = 100% premium levied
Actively marketed for sale
The exception will apply for a 12-month period from the start of the active marketing period or until the property is no longer actively marketed or sold (whichever is sooner).
To be eligible for exception, there must be a legal contract in place with an estate agent, including terms and conditions.
This exception includes property sales under offer.
The exception cannot reapply unless the property is sold, constituting a relevant transaction (sale).
Actively marketed for let
The exception will apply for a 12-month period from the start of the active marketing period or until the property is no longer actively marketed or let (whichever is sooner).
Includes property where rental agreed but not started.
Marketing must include being advertised at a reasonable rental amount, with a legal contract in place with a letting agent, including terms and conditions.
Exception cannot reapply unless property has been let for a term of six months or more.
Annexes
Must form part of a single property which includes at least one other dwelling.
The exception will not apply to annexes where they are not being used as part of the main residence.
There is no time limit for this exception.
Armed forces
The exception applies to properties which are or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.
There is no time limit for this exception.
Undergoing major repairs
The exception will apply for 12 months and applies where a property is uninhabitable as it is undergoing major repair works or structural alteration.
This does not include a refurbishment. It must be work being caried out on the roof or load-bearing walls.
It does not include properties which just have no electricity or water, without undergoing any major repair work.
The exception cannot reapply unless the property is sold, constituting a relevant transaction (sale).
How to apply for an exception
If your property has been empty for a long time, you may be able to apply for a statutory exception to the Council Tax premium.
Use our online form to check if you're eligible and submit your application.
What happens next
After you submit the form you will receive a confirmation email.
It may take up to 15 working days for your form to be processed. You do not need to contact us to chase up your application. This will slow the process down.
If further information is required from you, we will contact you by email.
Full exemptions from Council Tax
An exemption means no Council Tax is payable at all for the period of the exemption.
Some empty properties are exempt from Council Tax. This includes properties:
- Left empty by a deceased occupier
- Left empty because a person is in hospital or care home
- Left empty when repossessed by the mortgagee