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Empty Property Exemption vs Empty Homes Premium

By GetRighted Legal Research TeamLast updated July 2026

Summary

An empty property can sit at either extreme of the council tax spectrum: fully exempt (zero liability) or subject to a punitive premium (up to 300% above the standard rate). The outcome depends entirely on why it is empty and for how long. Short-term emptiness for qualifying reasons (probate, legal prohibition, charitable ownership) triggers exemption under SI 1992/558. Long-term emptiness without a qualifying reason triggers the empty homes premium under LGFA 1992 s.11B, designed to incentivise bringing properties back into use.

Exemption vs Premium — When Each Applies

The contrast between relief and penalty:

Exemption Classes for Empty Properties

The main exemption classes for empty dwellings are: Class F (probate — from death until 6 months after probate granted); Class G (occupation prohibited by law or planning condition — continues while prohibition applies); Class B (charity-owned, empty less than 6 months); and Class E (last occupant now in care). Class C (unoccupied and substantially unfurnished) has been largely abolished by billing authorities using s.11A powers. Each class has specific evidence requirements.

The Premium Can Be Challenged

The empty homes premium is part of the council tax charge and can be disputed under LGFA 1992 s.16 if incorrectly applied. Common grounds: the property was not genuinely empty for the claimed period (it was occupied intermittently); an exemption class should have applied instead; or the billing authority's resolution imposing the premium was not properly made. The Valuation Tribunal can determine whether the premium has been correctly applied.

Determine Your Position

Answer these to identify whether you face exemption or premium:

  • ✓Is the property empty because the owner died and probate is pending? — Class F exemption
  • ✓Is occupation legally prohibited (enforcement notice, planning condition)? — Class G exemption
  • ✓Is the last occupant in a care home? — Class E exemption
  • ✓None of the above and empty for over 1 year? — Empty homes premium may apply
  • ✓Has your billing authority passed a resolution imposing the premium? — Check their website or request under FOI

Sources

  1. Council Tax (Exempt Dwellings) Order 1992, SI 1992/558
  2. Local Government Finance Act 1992, ss.11A, 11B

Frequently Asked Questions

Can a property go from exemption to premium?
Yes. A common sequence is: Class F exemption during probate, then standard council tax once the exemption expires, then premium once the property has been empty long enough. Plan ahead — the transition from zero tax to potentially quadruple tax can be abrupt.
My property is empty because I cannot sell it — does that reduce the premium?
Not automatically. Difficulty selling does not create an exemption or override the premium. You could apply for a discretionary reduction under LGFA 1992 s.13A citing exceptional circumstances, but authorities rarely grant this for unsold properties. The premium is designed to incentivise action.
Do all councils charge the empty homes premium?
Not all, but most do. Each billing authority must pass a formal resolution to impose the premium. The resolution specifies the rates and duration thresholds. Check your authority's published policy or request details under freedom of information.
Is there a way to reset the premium clock?
Genuine occupation of the property for a continuous period (typically 6 weeks or more, depending on the authority) resets the empty period. Tokenistic or sham occupation — briefly moving in furniture or spending occasional nights — may be investigated and disregarded by the authority.

Related

  • empty-property-council-tax
  • empty-dwelling-exemption
  • council-tax-premium

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