Council Tax on Long Term Empty Properties

At a full council meeting on 9^th October 2024 the council made the decision to amend the policy on charging an additional Council Tax premium on properties that have been empty and substantially unfurnished for at least one year.

Properties that fall into this category could attract an additional Empty Homes Premium as detailed below from 1^st April 2025:

Premium of 100% for dwellings which are unoccupied and substantially unfurnished after 1 year up to 5 years of becoming empty;
Premium of 200% for dwellings which are unoccupied and substantially unfurnished between 5 years and 10 years;
Premium of 300% for dwellings which are unoccupied and substantially unfurnished for 10 years or more.

There are certain circumstances in which the Council can use an exception to the premium. Some are time-limited, but others have no end date. A list of these exceptions is shown in the guidance issued by Government but are also outlined below. These exceptions form part of the policy adopted by the council.

Classes of Dwellings	Definition
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
Class F	Annexes forming part of, or being treated as part of, the main dwelling
Class G	Dwellings being actively marketed for sale (12 months limit)
Class H	Dwellings being actively marketed for let (12 months limit)
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)
Class M	Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit)

We have put together some questions you should consider to help you determine if your property falls into the criteria for any of these exceptions.

Is your property long-term empty (unoccupied and unfurnished for longer than six months), and not considered anyone’s main home because they are residing in armed forces accommodation? If so,

Your property falls into exception Class E and there is no premium charged

Is your property an Annexe forming part of the main dwelling? If so,

Your property falls into exception Class F and there is no premium charged

Is your property long-term empty (unoccupied and unfurnished for longer than six months) and being marketed for sale or let? If so,

Your property falls into either exception Class G (for sale) or Class H (to let) and there is no premium charged for up to 12 months
After the 12 months have expired, if your property remains empty, the appropriate Long Term Empty premium will be charged

Is the property long-term empty (unoccupied and unfurnished for longer than six months) and been left empty following the death of its owner or occupant, and has probate been granted? If so,

Following exemptions allowed under Council Tax legislation, it then falls into exception Class I and there is no premium charged for up to 12 months following the date probate was granted
After the period has expired, if your property remains unoccupied and unfurnished, the appropriate Long Term Empty premium will be charged

Is your property long-term empty (unoccupied and unfurnished for longer than six months) and requiring or undergoing major repair or structural alterations? If so,

Your property falls into exception Class M and there is no premium charged for up to 12 months after the work has been completed
After the period has expired, if your property remains unoccupied and unfurnished, the appropriate Long Term Empty premium will be charged

If you believe your property falls into one of the exception classes, please contact our Long-Term Empty Properties officer at emptyhomes@publicagroup.uk.

For more information on how the council is trying to reduce the number of long term empty properties in the district, please visit our Empty Homes page.