Council tax on empty properties

Long term empty properties

It is becoming more common for council tax to be charged at higher rates on long term empty properties, this is called the ‘empty homes premium’.

A long term empty property is classified as one that has been empty for over two years and the owner may be charged up to 150% of the normal liability or 200% in Wales.

The six - week rule

The reset period, this is also more commonly referred to as the 6-week rule meaning that a property needs to be reoccupied for 6 weeks or longer for the empty homes premium charges to stop. The table below is applicable if the property is vacant and then occupied for a period of six weeks, this resets the clock for the purposes of the premium.

Evidence that the property has been reoccupied

The Ministry of Housing, Communities & Local Government provided this guidance in 2014 as to what might be evidence of occupation ‘A property which is capable of occupation can reasonably be expected to contain some, if not all, items from both of the following categories: furniture such as bed, chairs, table, wardrobe or sofa, and white goods such as fridge, freezer or cooker.

Where a property is said to be occupied it will be reasonable for the local authority to cross-check with the electoral roll, or ask for evidence, such as utility bills showing usage of services, driving licence as proof of address, or receipts or other proof of moving costs' you can find this guidance here .

It will be worth pointing out to council tax payers that under Schedule 3 of the Local Government Finance Act 1992, civil penalties can be applied to a person who deliberately supplies false information.

You should always try to carry out a property inspection to check that the property is being reoccupied, at Excel we offer this service if you do not have the capacity to do so. You should also ask for the following documentation.

To find out more about Excel and how we can help visit our Services area.