Council Tax and empty properties
The government’s Levelling Up and Regeneration Act 2023 gave greater flexibility for councils to apply premiums on second homes and long term empty properties and the discounts they offer.
The discounts offered for empty homes can change annually, and the changes below may only apply for the 2025/26 financial year.
You should check this page for any changes to empty property discounts.
These changes will only apply from 1 April 2025, and you may still receive a premium if your property is empty before this date.
Second homes from 1 April 2025
On 1 April 2025, a second home will continue to pay 100% council tax, and a premium discount will not apply.
A second home is a property that is periodically occupied and substantially furnished rather than a main residence.
Empty up to a month from 1 April 2025 onwards
From 1 April 2025 if your property has been occupied for at least 6 weeks and then becomes empty you can apply for a 100% discount on your property for up to 1 month.
The property must be occupied again for at least 6 weeks before you can claim this discount again.
Properties Requiring Major Works from 1 April 2025.
From 1 April 2025 you can apply for a 100% discount for up to 1 year if your property is vacant and unfurnished and requires or is undergoing major repair works or structural alteration (this doesn't include refurbishment) to render it habitable.
If your property has been empty over 1 year on 1 April 2025 this discount will not apply.
If your property has been empty less than a year on 1 April 2025 you can only receive the discount for a maximum a year from the date the property first became empty.
For example, if your property became empty on 1 January 2025 and you apply for this discount you will only receive 9 months discount as your property had already been empty for 3 months.
Apply for an uninhabitable property discount
Long-term empty from 1 April 2024 to 31 March 2025
From the 1 April 2024 a 100% premium will apply to a property that is unoccupied and substantially unfurnished for 1 year or more.
Read the Government guidance which states that:
‘A property which is substantially unfurnished is unlikely to be…. capable of occupation. A property capable of occupation can reasonably be expected to contain…bed(s), chairs, table, wardrobe or sofa and white goods such as fridge, freezer or cooker.’
This is not a complete list and we will need to visit your property to see how it is furnished and whether it can be considered as capable of occupation.
The current rates of council tax premiums are as follows:
- 100% for properties which have been empty and substantially unfurnished for 2 years or more, but less than 5 years until the 31 March 2024. Changes will be made from the 1 April 2024 to which will result in a 100% premium for properties that have been empty for 1 year or more. This means 200% council tax is payable.
- 200% for properties which have been empty and substantially unfurnished for 5 years or more but less than 10 years. This means 300% council tax is payable.
- 300% for properties which have been empty and substantially unfurnished for 10 years or more. This means 400% council tax is payable.
We will automatically apply the premium to a property as soon as it has been empty for the required period. A new bill will be sent to you to show the increased installment payments.
If you feel that a premium should not apply to your property, please fill in the empty property premium removal request form.
Apply for an empty property premium removal
Long-term empty from 1 April 2025
From 1 April 2025 a premium will no longer apply to long term empty properties.
If you are already paying a premium that will end on 1 April 2025, and you will pay only 100% council tax for the current financial year.
You do not need to contact us about removal of your premium.
Properties in disrepair or derelict
The council has a legal obligation to raise and collect any council tax liabilities in respect of a domestic property which is contained in the Council Tax list. The Valuation Office Agency is the government department for maintaining such a list. There are limited circumstances where a property may be deleted from a list. For further information visit GOV.UK
If you consider that your property should be removed from the list then please contact the Valuation Office Agency proposal to alter the valuation list form. The Valuation Office Agency will consider your form and advise you and us of the outcome.
You will be required to continue to pay any charges due until such time that the property is removed from the list. Any resulting overpayment will be refunded.
If you have any questions about empty property discounts, please email council.tax@gravesham.gov.uk.
