Charged Full Council Tax on an Empty Property
Summary
Paying full council tax on a property nobody lives in feels wrong — and depending on the circumstances, it may be legally incorrect. Empty properties can qualify for exemption under SI 1992/558 (Class F for probate, Class G for occupation prohibited by law, Class E for care home residents). Even where no exemption applies, some billing authorities still offer discretionary discounts under LGFA 1992 s.11A. On the other hand, properties empty for two or more years may attract a premium of up to 300%. Understanding which rules apply to your situation is the first step.
Which Exemption Might Apply
Check each of these against your circumstances:
- ✓Class F — the last resident died and probate has not been granted (or was granted less than 6 months ago)
- ✓Class G — occupation is prohibited by law, enforcement notice, or planning condition
- ✓Class E — the last resident left to receive care in a hospital, residential care home, or nursing home
- ✓Class B — the property is owned by a charity and has been empty for less than 6 months
- ✓Discretionary discount — some authorities offer a reduced rate for properties undergoing renovation
The Empty Homes Premium
Billing authorities can charge above the standard rate for long-term empty properties under LGFA 1992 s.11B. The premium rates are: 100% extra (double council tax) for properties empty 1–5 years; 200% extra (triple) for 5–10 years; 300% extra (quadruple) for 10+ years. The definition of 'empty' is unoccupied and substantially unfurnished for a continuous period. Briefly furnishing or occupying the property does not reset the clock if the council determines the occupation was not genuine.
Discretionary Reduction Under s.13A
Even when no statutory exemption applies, LGFA 1992 s.13A gives billing authorities broad power to reduce or remit any council tax charge. This is discretionary — not automatic — and typically requires demonstrating financial hardship or exceptional circumstances. Some authorities have published policies for renovation discounts or hardship reductions. Check your authority's website or write to request consideration.
Disputing the Charge
If you believe an exemption applies and the council has not granted it, submit a formal dispute under LGFA 1992 s.16. Specify the exemption class, provide evidence, and request that the charge be cancelled for the exempt period. If the council rejects the dispute, appeal to the Valuation Tribunal for England within two months.
Sources
- Council Tax (Exempt Dwellings) Order 1992, SI 1992/558
- Local Government Finance Act 1992, ss.11A, 11B, 13A
Frequently Asked Questions
- I'm renovating the property — is there an exemption for that?
- There is no automatic exemption for renovation. Class G applies only where occupation is legally prohibited (e.g., by an enforcement notice). Some authorities offer discretionary discounts during structural repair. Check your billing authority's local policy.
- Can I avoid the empty homes premium by putting furniture in the property?
- The premium applies to dwellings that are 'unoccupied and substantially unfurnished'. Furnishing alone may not suffice — the council can investigate whether the property is genuinely occupied. Tokenistic furnishing without actual residence risks being challenged.
- The property has been empty for 18 months — how much premium will I pay?
- From April 2024, the premium can be applied after 12 months of emptiness (previously 2 years in some areas). At 18 months, the maximum premium is 100% — meaning double the standard council tax. Check your billing authority's resolution, as not all authorities apply the premium at the earliest possible date.
Related
- empty-property-council-tax
- empty-dwelling-exemption
- council-tax-premium
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