Skip to main content
GetRighted

Council Tax on Empty Properties — Exemptions Explained

By GetRighted Legal Research TeamLast updated July 2026

Summary

Several Council Tax (Exempt Dwellings) Order 1992 (SI 1992/558) exemption classes apply to empty and unoccupied properties: Class C (unoccupied and substantially unfurnished — reduced or removed by most billing authorities under s.11A LGFA 1992); Class F (property of a deceased person awaiting probate); Class G (occupation prohibited by law or planning condition); and Class B (unoccupied dwelling owned by a charity). Where exemption is removed, a local empty homes premium may apply — currently up to 300% for properties empty over 10 years under LGFA 1992 s.11B.

Exemption Classes in Law

Council Tax (Exempt Dwellings) Order 1992 (SI 1992/558): Class B (unoccupied, owned by a charity, empty less than 6 months); Class C (unoccupied and substantially unfurnished); Class F (unoccupied following death of resident, in hands of executor/administrator); Class G (occupation prohibited by law or planning condition). LGFA 1992 s.11A: billing authorities may, by resolution, reduce or remove the Class C exemption. LGFA 1992 s.11B (as amended by Local Government Finance Act 2012): authorities may impose an empty homes premium of up to 300% for 10+ years empty.

Class F — Probate Exemption

Class F exemption applies where a dwelling has become unoccupied because the last resident has died, and is held by an executor or administrator. The exemption continues until probate or letters of administration are granted and for six months afterward. Many billing authorities incorrectly issue council tax bills to estates during this period. If your authority has issued a bill on a property in a deceased estate, dispute it under LGFA 1992 s.16 and cite Class F.

Building Your Case

To establish or defend an empty property exemption:

  • For Class C: evidence the property is unoccupied and substantially unfurnished — utility readings, dated photographs
  • For Class F: death certificate, grant of probate or letters of administration, or evidence that an application is pending
  • For Class G: copy of enforcement notice, listed building repair notice, or planning condition imposing the prohibition
  • For Class B: charity registration number and Charity Commission confirmation
  • Local authority resolution if you believe Class C exemption has been removed — request under s.100B Local Government Act 1972

Empty Homes Premium

As of 2024, billing authorities can charge up to 200% council tax (a 100% premium) for properties empty 2–5 years, 300% (200% premium) for 5–10 years, and 400% (300% premium) for 10+ years. These have been extended and increased by successive Local Government Finance Acts.

Sources

  1. Council Tax (Exempt Dwellings) Order 1992, SI 1992/558
  2. Local Government Finance Act 1992, ss.11A–11B
  3. Local Government Finance Act 2012

Frequently Asked Questions

My inherited property has been empty for 2 months — do I owe council tax?
If probate has not yet been granted, Class F exemption applies and no council tax is owed during that period and for 6 months after grant. If probate has been granted and more than 6 months have elapsed, check whether your authority still grants Class C exemption and for how long.
Can the council charge the full council tax rate from day one of the property being empty?
Yes, if the billing authority has passed a resolution removing the Class C exemption under s.11A LGFA 1992. Many councils have done this. Some grant a short exempt period as a matter of policy even after removing the statutory exemption.
Is a property undergoing renovation exempt?
Not automatically. Renovation does not of itself create an exemption. If the property is subject to a listed building repair notice or a planning condition prohibiting occupation, Class G may apply. Otherwise check whether your authority grants a discretionary discount for renovation under s.13A LGFA 1992.
Can I appeal an empty homes premium?
Yes. The premium is part of the council tax charge, so disputes about whether it has been correctly applied go through the formal dispute route under LGFA 1992 s.16 and, if rejected, to the Valuation Tribunal for England.

Related

Got a ticket? Find out if you can win.

GetRighted checks your situation against all known defenses — free in under 2 minutes.

Check My Ticket