Council tax premiums for second homes or long-term empty homes

This exception is for up to 12 months from when the property is first marketed for sale or rent. The exception stops after 12 months, when the property has been sold or let or when no longer actively marketed.   

The following conditions apply to this exception:   

• the same owner can only use the exception for a particular property marketed for sale once
• the exception can only be used again for the same property if it has been sold and has a new owner
• the same owner can use the exception for dwellings marketed for let multiple times, however, only after the property has been let for a continuous period of at least 6 months since the exception last applied

There are things we will take into consideration when assessing whether a property is being actively marketed for sale or let. These include whether:

• the property is clearly advertised for sale or let
• the property is being marketed at a fair market value
• there are any artificial barriers on the property preventing sale or let
• the property has an Energy Performance Certificate
• the owner is taking any other reasonable steps to market the property for sale or let

When a property has been left empty following the death of its owner or occupant, it is exempt from council tax for as long as it remains unoccupied and until probate is granted.

Following a grant of probate, a further 6 months exemption from paying council tax is possible, so long as the property remains unoccupied and has not been transferred to the beneficiaries or sold to anyone else.

Following the 6 months exemption an exception may apply. The exception will run for a maximum of 6 months or until the property has changed owner. 

This exception applies to unoccupied and furnished seasonal homes where year-round permanent occupation is restricted by planning conditions which prevent occupancy for more than 28 days continuously, specify the property may be used as a holiday home and prevent use of the property as someone’s main residence.

This exception applies to both empty properties and unoccupied furnished properties that would be the main residence of a member of the armed services if they were not living in job-related armed forces accommodation.

This exception only applies to unoccupied furnished properties.

A dwelling would be classed as a job-related dwelling, where it is a dwelling provided by a person’s employer for the purposes of performing their work. The definition of a job-related dwelling for the purposes of this exception is set out in the Schedule to the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003. Examples include headteachers for boarding schools who are required to live in school accommodation.

This exception applies to unoccupied and furnished caravans and boats.

This exception applies to both empty properties and unoccupied furnished annexes forming part of, or being treated as part of, the main property.

The property is unoccupied and unfurnished, property needs or is undergoing major repair work to make it habitable or property is undergoing structural alteration, or work to make it habitable/structural repair work have been completed within the last 6 months.   

Works such as updating or replacing a kitchen, bathroom, new windows, doors etc are not usually classed as ‘major repair works to make a property habitable’. Most upgrading and refurbishment works are updating what was already in existence, rather than making repairs because the property was uninhabitable.   

We will assess whether the works can be classed as ‘major repair works to make the property habitable’, or if they are ‘structural alterations’. If they are not, we cannot award the exception and you will need to pay the premium charge.   

Examples of normal upgrade/refurbishment works (i.e. not major repair works to make property habitable):   

• internal/external redecoration
• minor plaster/ceiling repairs
• new kitchen or bathroom
• replacement of electric wiring, central heating system
• repair of localised wet rot
• minor roof repairs
• replacement windows
• the treatment of damp patches

Examples of major repair works to make a property habitable:   

• replacing a roof
• replacing wiring and pipework
• damaged floor joists
• extensive wet or dry rot that has spread to joists, staircases or other structural elements
• many roof tiles or slates missing, leading to extensive water damage in multiple rooms
• structural problems
• stripping out of walls, floors, ceilings, fixtures and fittings
• a repair scheme following fire or flood damage, affecting most of the property

Examples of structural alterations:   

• major repairs or replacement to the roof
• removing/replacing internal and external supporting walls
• removal of floor joists or staircases
• repair/renewal of foundations
• removal of floorboards in the majority, or all of the property
• where a property is totally gutted, and is in effect a shell