Information on what happens when your property has been empty for 12 months or longer
Where properties remain empty and substantially unfurnished for a period of 12 months or more the empty property premium will apply.
The reason behind the introduction of the premium is to encourage owners and landlords to bring empty properties back into use to help ease the shortage of domestic accommodation.
The premium applies to the property and any change of ownership or tenancy will not affect the premium. If, when you purchased or leased your property it had already been empty and substantially unfurnished for 12 months or more, you will have to pay the additional premium. If you are looking at purchasing a property that has been empty for a long time it may be worth checking if you would be liable to pay the premium.
Premium charges
Where a property has been empty and substantially unfurnished for a continuous period of 12 months or more.
| Empty Duration | Premiums % | Total Bill % |
|---|---|---|
| Less than 1 year | nil | 100% |
| Between 1 and 5 years | 100% | 200% |
| Between 5 and 10 years | 200% | 300% |
| Over 10 years | 300% |
400% |
Second Homes
100% Premium from 1 April 2026
Commencing 1 April 2026 a 100% premium will be introduced for properties classed as a second/unoccupied furnished home.
A second home is a property which is not the sole or main residence of any individual for council tax purposes.
Exceptions from an Empty Home Premium/Second Home
There are a number of exceptions from the Empty Home and Second Home Premium. These are set by the Government , more information is available at How Council Tax works: Second homes and empty properties - GOV.UK The exceptions are as follows:
|
Definition |
Applies To |
|---|---|
|
CLASS E: Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation: This deals with armed forces personnel who are on deployment or required to live in armed forces accommodation. |
Long-term empty homes and second homes |
|
CLASS F: Annexes forming part of, or being treated as part of, the main dwelling: For example, where access to the annex can only be gained through the main dwelling. |
Long-term empty homes and second homes |
|
CLASS G: Dwellings being actively marketed for sale (12 months limit): This exception will apply from the first date the property was marketed. The clock will not reset where a property is withdrawn from the market and then relisted. |
Long-term empty homes and second homes |
|
CLASS H: Dwellings being actively marketed for let (12 months limit): This exception will apply from the first date the property was marketed to. The clock will not reset where a property is withdrawn from the market and then relisted. |
Long-term empty homes and second homes |
|
CLASS I: Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration): A Class F exemption is applied when a property is empty as the owner has passed away. A further exception will be applied at the point Probate or Letters of Administration have been granted for a maximum of 12 months |
Long-term empty homes and second homes |
|
CLASS J: Job-related dwellings: This applies where a property is left empty as it is attached to a job. For example, a property that is available for a minister or caretaker. |
Second homes only |
|
CLASS K: Occupied caravan pitches and boat moorings |
Second homes only |
|
CLASS L: Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously |
Second homes only |
|
CLASS M: Empty Dwellings requiring or undergoing major repairs or structural alterations (12 month limit): This applies where major or structural alterations would deem the property unsafe or unfit for occupation. |
Long Term Empty Home only |
If you think that your empty property should be exempt from the Empty Property Levy, please complete the Empty Properties and Second Homes form
Liability for Unoccupied Rented Properties
As outlined in Section 6 of the Local Government Finance Act 1992, the owner is liable for Council Tax when there are no residents.
However, it defines the owner in this context as follows: Unoccupied rented properties, who is liable?
"owner", to any dwelling, means the person as regards whom the following conditions are fulfilled:
- He has a material interest in the whole or any part of the dwelling; and
- At least part of the dwelling or, as the case may be, of the part concerned is not subject to a material interest inferior to his interest;
Exemptions
Some properties are exempt from Council Tax. These include:
Empty properties:
- Are owned by a charity (exempt for up to 6 months).
- Are left empty by someone who has gone into prison, hospital, nursing home or residential home.
- Are left empty because either probate or letters of administration are awaited, or less than 6 months have elapsed since they were granted. This exemption does not apply if the property has been left to a beneficiary in the deceased’s will. As they have become the new owner they will be liable to the Council Tax.
- Are prohibited by law from being occupied.
- Are empty awaiting occupation by a minister of religion.
- Are in the possession of a mortgagee (the lender of a mortgage, typically a bank, building society) under the mortgage.
- Are unoccupied because the resident is providing/receiving care elsewhere (NOTE special rules apply and further information will be supplied on request).
- Are owned by the Secretary of State for Defence for armed forces accommodation.
- Are liable to a Council Tax charge but where it would be payable by a trustee in bankruptcy.
- Is an unoccupied annexe which cannot be let separately, because it is part of the main dwelling and where its letting is restricted under planning regulations.
- All the residents are qualifying students.
- They are occupied by a student and where the spouse of a student is not a British Citizen and who is prevented by the terms of their entry visa from taking paid employment or from claiming benefits.
- They are annexes, to other dwellings, solely occupied by dependent relatives of the Council Taxpayer resident in the other dwelling.
- All the adult residents are severely mentally impaired.