Council Tax charges for empty homes

FAQs about empty homes

Are there any exceptions to the premium payable for empty homes?

From 1 April 2025, some vacant or second homes will not incur a premium. The standard council tax charge will remain payable.

In some cases, this exception only applies for a certain amount of time. You may then have to pay a premium when the exception runs out.

The time limit starts when the circumstances for the exception first apply. The exception may not be relevant again unless the property changes hands.

Please do not apply for an exception until you receive a bill which includes a premium charge.

The exceptions available are as follows:

E - where the property would be someone’s sole or main home if they were not living in job related armed forces accommodation
F - annexes forming part of the main dwelling
G - dwellings marketed for sale for a up to 12 months
H - properties marketed for rent for a up to 12 months
I - properties where probate has been granted and the property is still owned by the estate, for up to 12 months
J - second homes that are sometimes occupied in certain job-related circumstances
K - second home occupied caravan pitches
L - second home dwellings restricted by planning conditions that prevent permanent occupancy
M - vacant homes undergoing major repair works or structural alteration for up to 12 months

Exceptions may apply in succession where the dwelling meets the necessary criteria.

How can I apply for an exception to the premium payable for empty homes?

Complete our premium exception application form and submit it to us with your evidence.

You must continue to pay your current Council Tax bill while you await a decision about your application.

Are there any Council Tax exemptions for empty homes?

Some empty properties are exempt from paying Council Tax.

In some cases, the property is only exempt for a certain amount of time. You may have to pay a charge when the exemption runs out.

Time limits start when the circumstances for exemption first apply. The exemption may not be relevant if the property changes hands.

The exemptions available are as follows:

B - property is owned by a registered charity (maximum six months exemption)
D - the former occupier is detained in prison or under the Mental Health Act
E - the owner and former resident is now living permanently in a care home
F - the owner has died, the property forms part of the estate, and probate has not been granted - you can get a maximum of 6 months exemption after probate if the property remains in the hands of the estate
G - occupation is prohibited under either Part 3 Town and Country Planning Act 1990, by law, or action under any Act of Parliament to prohibit occupation or acquiring it
H - the property is being held for a minister of religion
I - former occupant has moved elsewhere to receive personal care
J - former occupier has moved elsewhere to provide personal care
K - property has been left empty by a student
L - empty property owned by the mortgagee in possession
Q - property left empty by someone who is bankrupt
R - an empty caravan pitch
T - an unoccupied annexe which can’t be let separately from the main home due to a planning restriction

To apply for a council tax exemption, email the property address and details of the exemption that you want to apply for to enquiries@rutland.gov.uk. You will be asked to provide further details to ensure you meet the qualifying criteria.

What empty home charges are applicable to armed forces empty homes?

If you leave your home empty and unfurnished because you live away with the armed forces, you will have to pay full council tax. You will not incur the vacant home premium. 

If you leave your home empty but furnished, you may be able to claim a 50% discount if you are living in forces accommodation within the UK. If you are living in forces accommodation abroad, you can apply for an exception to the premium.

If you are employed by the Ministry of Defence, you may be able to apply for their Council Tax relief scheme.

Empty homes - accordion - second homes

FAQs about second homes

My property is substantially unfurnished. I think it should be classed as vacant. What do I need to provide?

Please provide:

photographs of the property
the exact date that the furniture was removed and, if applicable
receipts for furniture removal

A full 100% charge is payable on all vacant properties and this is not reviewable. After 1 year, 5 years and 10 years, additional premiums also become payable on vacant properties.

If your property was classed as vacant before becoming a second home - whether you owned or rented it to a tenant - it will revert to whatever vacant stage is applicable. This may mean that a premium applies immediately.

For example:

The property was vacant for 5 years before becoming furnished as a “second home”. Due to the fact that it has not been “occupied” as a main residence, the 200% empty home premium charge will become payable as soon as it becomes vacant.

Can my partner/spouse claim single occupancy discount on our main home so I can claim a single occupancy discount on our second home?

No. Council Tax regulations do not allow for this.

Single occupancy discount only applies to a property which is occupied by one adult as their sole and main home.

It cannot apply where someone has liability for several properties or when two or more adults use a property. Even if you spend a very limited time at one of your properties, you will still be classed as liable and no discount will apply. This has been tested in court and case law supports this.

Someone else uses the property as well as me - can you put the bill in their name instead and can we then claim a discount?

No. If you still use the property, you remain a party with a legal interest and so it remains your responsibility, and no discounts will apply.

We can only name those people on the bill who are legally liable for the charges. If more than one person should be liable, we can add names if you provide the details of the other person/people.

We cannot remove someone who should be named as liable. Amendments cannot be made which do not follow the law. We cannot give a discount in situations where it is not appropriate to do so. We have a duty and responsibility to look after public funds.

I won’t be using the property anymore - can you put it in someone else’s name?

We will need to decide who is legally liable, so we will need to know what has changed.

If you sell or let the property, please provide us with the new owner/occupier details using our online change of circumstances form.

I have another home elsewhere - can I change my Rutland property to my main home?

We will need to determine which property is your main home and which is your second home. Complete the sole or main residence questionnaire and explain in writing why you feel that your main home has altered.

We take all factors involved into consideration, for example:

where you have most of your possessions
where you are registered for services (for example, doctors, dentists, bank, voting)
who lives with you
your legal interest in a property
where your children go to school

You will need to pay your current Council Tax bill while you await a decision.

My property is a holiday let, do I have to pay Council Tax?

If you have received a Council Tax bill this means you will have to pay council tax for the property.

It is the role of the Valuation Office Agency to decide whether your property should be subject to Council Tax or Business Rates.

Your property will need to meet certain criteria for business rates to apply. If you think you meet the criteria, complete the application for business rates for self-catering properties. The application needs to be returned to the Valuation Office Agency.

If planning conditions prevent permanent occupancy, you may be eligible for a premium exception. 

What do you mean by 'job related'?

When you have to live elsewhere in Great Britain because it is in the terms of your employment contract. You must need to live in specific accommodation your employer provides to be able to carry out your job.

The discount is 50% of the charge.

There are particular rules that apply to armed forces accommodation.

I have to live outside of Great Britain because of my job - can I get a discount?

No - if you live outside Great Britain there are no discounts available.

If you work for the Ministry of Defence, they run a Council Tax relief scheme for military personnel serving overseas who are liable to pay Council Tax. You may be eligible to claim an exception to the premium.

Empty homes - accordion - vacant property

FAQs about vacant property

What do you class as unfurnished?

A property that is largely empty of furniture, to the point someone would not reasonably be able to live there. For example, no white goods, bed or seating.

My empty home is in poor condition - I would say it's uninhabitable. What can I do?

If your empty home is derelict, undergoing major structural alterations, has been demolished or is being used as a business, you can ask the Valuation Office Agency to remove it from the valuation list.

For them to consider this, the property must be razed to the ground or well beyond reasonable repair. For example, the roof has been removed, or external walls have been knocked down. They cannot delete properties that are undergoing normal levels of repair or renovation.

The Valuation Office has produced guidance on removing a property from the Council Tax list. This guidance sets out the evidence required for deletion requests. You can use the Valuation Office's online service to challenge your Council Tax band or submit a Council Tax challenge form.

The decision to remove your property from the list is made by the Valuation Office Agency. If they decide to remove your property from the list, we cannot charge Council Tax until it is rebanded.

You can email the Valuation Office at cteast@voa.gov.uk.

My property is substantially furnished. I believe that it should be classed as a second home. What do I need to provide?