This page covers three classes of empty properties, the charge exceptions and our policy
- Unoccupied and unfurnished
- Uninhabitable
- Long term empty (over 1 year)
- Charge Exceptions
- Long Term Empty Homes Premium Policy
1. Unoccupied & Unfurnished properties
From 1 April 2018 there is no discount available if your property is unoccupied and unfurnished, you still have to pay Council Tax at the full rate.
2. Uninhabitable properties
From 1 April 2019 if your property is uninhabitable there is no discount, you still have to pay Council Tax at the full rate.
If a property is unoccupied due to a crisis or natural disaster such as a fire, flood or oil spill then please contact the Valuation Office Agency Council Tax: domestic properties in disrepair or derelict – GOV.UK (www.gov.uk). If they deem a property to be in such a state of dereliction and disrepair or undergoing substantial works, which render it to be incapable of beneficial occupation, then they may remove the property from the Council Tax list.
3. Long Term Empty Properties
The Long Term Empty Property Premium is a power to set an additional amount of Council Tax (a “premium”) to be paid when a property has been empty for a length of time. The charging of a premium over the normal Council Tax amount supports the Council’s commitment to bring long term empty properties back into use.
In 2023, the government introduced new legislation, the Levelling-up and Regeneration Act 2023 (section 79) that permitted local authorities to impose an empty homes premium after one year instead of two.
The definition of an empty property for council tax purposes is a dwelling which has ‘no one resident’ and is ‘substantially unfurnished’. The Act provides that from 1 April 2024, a property can be charged an empty homes premium of 100% after one year, even if it becomes empty before 1 April 2024.
We agreed at the full Council meeting on 26 February 2024 that this premium will apply from 1 April 2024.
This premium applies to the property, a change of ownership or tenancy will not affect the premium and the 12-month period does not start again with each change. If when you purchased or leased your property it had already been empty and unfurnished for one year or more, you will have to pay the additional premium. The premium can only be removed by bringing your property back into use.
Charges that will apply from 1 April 2024
- 100% premium if the property is empty and unfurnished for 1 year but less than 5 years (this means you will have to pay twice the normal rate)
- 200% premium if the property is empty and unfurnished for at least 5 years but less than 10 years (this means you will have to pay three times the normal rate)
- 300% premium if the property is empty and unfurnished for at least 10 years (this means you will have to pay four times the normal rate)
4. Charge Exceptions
There are some exceptions to the Long Term Empty Premium and the Government has prescribed classes of dwellings which are to be excluded from the premium with the introduction of the Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024. These exceptions are in the table below:
If you believe you may meet the criteria for an exception from the premium, you will need to contact us at revenuesandbenefits@rother.gov.uk
| Classes of Dwellings | Definition |
|---|---|
| Class E | Military Accommodation A dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation. This exception will not apply to cases where someone chooses to have an additional property to be closer to work while having a family home elsewhere or where an individual is posted to a new location but maintain their previous address. |
| Class F | Annexes Annexes forming part of, or being treated as part of, the main dwelling. The exception will not apply to annexes where they are not being used as part of the main residence. |
| Class G | Actively marketed for sale The exception will apply for up 12 months from the point of which the dwelling has first been marketed for sale. The exception will end either when the 12 month period has ended, when the dwelling has been sold, or when the dwelling is no longer being actively marketed for sale (whichever is sooner). |
| Class H | Actively marketed for let The exception will apply for up 12 months from the point of which the dwelling has first been marketed for let. The exception will end either when the 12-month period has ended, when the dwelling has been let, or when the dwelling is no longer being actively marketed for let (whichever is sooner). The exception can be used multiple times, if the dwelling has been let for a continuous period of at least 6 months since the exception last applied. |
| Class I | Probate The exception will run for 12 months after probate or letters of administration have been granted or until the dwelling has changed owner by being sold (whichever is sooner). |
| Class M | Major repairs or structural alterations The exception will run for 12 months from the point of which major repairs or structural alerations commenced. The exception will end when the 12 month period has ended, or until works are completed, or when the property becomes substantially furnished (whichever is sooner). |
5. Long Term Empty Homes Premium Policy
You can view Rother District Councils policy here:
