Council Tax for Empty Properties
Council tax rules for empty properties can be complex. While some empty properties may qualify for exemptions or reductions, others may face higher charges. Understanding the rules can help you save money on your council tax bill.
The rules vary depending on how long the property has been empty and the reason for it being unoccupied.
What is Council Tax for Empty Properties?
Council tax for empty properties is a charge that may apply to unoccupied dwellings.Unlike occupied properties where council tax is based on the property's value band, empty properties may have different rules. Some empty properties can qualify for exemptions (no council tax), while others may face standard charges or even premium charges for long-term empty properties.
Important Information
Empty property rules vary by council – each local authority can set its own rules for empty property council tax. Some councils offer generous exemptions, while others charge premiums for empty properties to encourage occupation.
Always check with your local council for their specific rules and any available exemptions.
How Much Can Empty Property Owners Save?
The potential savings depend on your circumstances and local council rules:
- Full exemption: 100% reduction for qualifying properties
- Partial reduction: 25% - 50% reduction in some cases
- Standard charge: Full council tax may still apply
- Premium charge: Up to 300% for long-term empty properties
Who Qualifies for Empty Property Council Tax Reduction?
You may qualify for council tax reduction or exemption if your property is empty due to specific circumstances:
1. Properties Empty for Less Than 2 Years
Most councils offer some relief for recently empty properties:
- First 6 months: Often exempt from council tax
- 6 months to 2 years: May qualify for standard charge or reduced rate
- Renovation work: May qualify for exemption during major works
- Sale process: May qualify for exemption while being sold
2. Properties Empty for More Than 2 Years
Long-term empty properties face different rules:
- 2-5 years empty: May face 100% premium (double council tax)
- 5-10 years empty: May face 200% premium (triple council tax)
- Over 10 years empty: May face 300% premium (quadruple council tax)
- Exemptions available: Some properties may still qualify for exemptions
3. Specific Exemption Categories
Some empty properties qualify for full exemptions:
- Undergoing major repairs: Properties being renovated or repaired
- Structural alterations: Properties being structurally modified
- Probate properties: Properties in probate proceedings
- Bankruptcy properties: Properties subject to bankruptcy proceedings
- Repossessed properties: Properties repossessed by mortgage lenders
Empty Property Council Tax Rules by Duration
Understanding how long your property has been empty affects your council tax liability:
Empty Property Council Tax Timeline
Note: These are general rules. Your local council may have different policies.
1. Recently Empty Properties (0-6 months)
Most councils offer exemptions for recently empty properties:
- Automatic exemption: Usually no council tax for first 6 months
- No application needed: Exemption is often automatic
- Any reason: Applies regardless of why property is empty
- Renewal possible: May be able to extend exemption
2. Medium-term Empty Properties (6 months - 2 years)
Properties empty for 6 months to 2 years face standard charges:
- Standard charge: Full council tax usually applies
- Possible reductions: Some councils offer discounts
- Renovation exemption: May qualify if undergoing major works
- Sale exemption: May qualify if actively being sold
3. Long-term Empty Properties (2+ years)
Long-term empty properties face premium charges:
- 100% premium: Double council tax for 2-5 years empty
- 200% premium: Triple council tax for 5-10 years empty
- 300% premium: Quadruple council tax for 10+ years empty
- Exemptions available: Some properties may still qualify for exemptions
Specific Exemptions for Empty Properties
Some empty properties qualify for full exemptions regardless of how long they've been empty:
1. Properties Undergoing Major Repairs
Properties being renovated or repaired may qualify:
- Major repairs: Significant renovation work
- Structural alterations: Changes to the building structure
- Uninhabitable condition: Property must be unfit for occupation
- Time limit: Usually limited to 12 months
- Evidence required: Building permits, contractor quotes, photos
2. Probate Properties
Properties in probate proceedings may qualify:
- Probate granted: Must have probate or letters of administration
- Time limit: Usually exempt for up to 6 months after probate
- No other residents: Property must be unoccupied
- Documentation needed: Probate documents required
3. Bankruptcy and Repossession
Properties subject to bankruptcy or repossession:
- Bankruptcy proceedings: Properties in bankruptcy
- Repossessed properties: Properties repossessed by lenders
- No time limit: Exempt until situation resolved
- Documentation needed: Bankruptcy or repossession documents
How to Apply for Empty Property Council Tax Reduction
The application process for empty property council tax reduction varies by council:
Check Your Local Council Rules
Each council has different rules for empty properties. Visit your council's website or contact their council tax department to understand your local rules and available exemptions.
Some councils have online forms for empty property exemptions, while others require paper applications.
1. Check Your Eligibility
Before applying, determine if you're likely to qualify:
- How long empty: Duration affects eligibility
- Reason for vacancy: Some reasons qualify for exemptions
- Property condition: Uninhabitable properties may qualify
- Local rules: Check your council's specific policies
2. Gather Required Documents
You'll need to provide evidence of your circumstances:
- Proof of ownership: Title deeds or mortgage documents
- Date of vacancy: Evidence of when property became empty
- Reason for vacancy: Supporting documentation for exemptions
- Building permits: For renovation exemptions
- Probate documents: For probate exemptions
- Bankruptcy documents: For bankruptcy exemptions
- Photos: Current condition of the property
3. Contact Your Local Council
Get in touch with your council to apply:
- Phone: Call your council's council tax department
- Online: Visit your council's website for online applications
- In person: Visit your council's offices
- Post: Request a paper application form
4. Complete the Application
Fill out the application form carefully:
- Property details: Address, type, and current condition
- Ownership details: Your name, address, and contact information
- Vacancy details: When and why the property became empty
- Exemption details: Specific reason for exemption if applicable
- Supporting evidence: Attach all required documents
5. Submit and Wait
After submitting your application:
- Processing time: Usually 2-4 weeks depending on complexity
- Site visit: Council may inspect the property
- Additional information: Council may request more documents
- Decision letter: You'll receive written confirmation of the outcome
- Backdated payments: May be able to claim for past periods
Special Considerations for Empty Properties
There are special considerations when dealing with empty property council tax:
1. Council Variations
Each council has different rules:
- Different time limits: Some councils offer longer exemptions
- Different premiums: Premium rates may vary
- Different exemptions: Some councils offer additional exemptions
- Different application processes: Some councils have online systems
2. Property Condition
The condition of your property affects eligibility:
- Uninhabitable properties: May qualify for exemptions
- Renovation work: May qualify for exemptions during works
- Structural issues: May qualify for exemptions
- Safety concerns: May qualify for exemptions
3. Future Plans
Your plans for the property affect your options:
- Selling the property: May qualify for sale exemption
- Renting the property: Consider getting it ready for tenants
- Renovating the property: May qualify for renovation exemption
- Demolishing the property: May qualify for demolition exemption
Important Reminder
Even if your property is empty, you still need to apply for council tax exemptions or reductions. Don't assume exemptions will be applied automatically - you must contact your local council and apply.
Apply as soon as possible to avoid missing out on potential savings and to get backdated payments if eligible.
Getting Help with Your Empty Property Application
You don't have to apply alone. Several organizations can help:
Check Your Eligibility Now
Take our quick eligibility quiz to find out if you qualify for council tax reduction. It only takes 2-3 minutes and you'll get instant results.
Start Eligibility Check✓ Free to use • ✓ No registration required • ✓ Instant results
Citizens Advice
Free, confidential advice on council tax and empty property rules.
GOV.UK Council Tax Guide
Official government information about council tax rules.
Residential Landlords Association
Advice for landlords with empty properties.
Local Council
Direct contact with your council's council tax department.
Need More Help?
If you're unsure about your empty property council tax liability or need help with your application, don't hesitate to contact your local council or seek advice from Citizens Advice. Many property owners are entitled to exemptions but don't claim them.
Learn more about council tax