Do I Have to Pay Council Tax if My House is Empty?

Owning an empty property can raise questions about your council tax obligations. While it’s generally true that you’ll still need to pay, there are situations where exemptions or discounts might apply. Let’s delve into the details to understand what applies to you.

Generally, you will still be liable to pay council tax on an empty property. This applies to second homes, holiday lets, or even a property awaiting sale. However, there are a few exceptions and potential discounts to consider.

Exempting Council Tax on Empty Properties

There are certain situations where your empty property might be exempt from council tax altogether. These exemptions include:

A. Properties of Individuals in Specific Situations

This includes properties occupied by those in prison (excluding individuals not paying council tax or fines), care homes, or hospitals. Additionally, properties that have been repossessed, are deemed unfit for living due to legal restrictions, or are undergoing compulsory purchase or demolition are also exempt.

B. Properties of Recently Deceased Owners

If you’re selling a property on behalf of a deceased individual, you typically won’t need to pay council tax until probate is granted, assuming the property remains empty. In some cases, an additional 6-month exemption after probate might be available if the property remains unoccupied and under the deceased’s name.

Empty Property Premium

If your property remains empty and unfurnished for an extended period, you might be subjected to an empty property premium. This surcharge is added to your regular council tax bill and increases the amount you need to pay. The premium amount is determined by the duration the property has been empty:

100% premium	200% premium	300% premium
Applies to properties empty and unfurnished for over 2 years.	Applies to properties empty and unfurnished for over 5 years.	Applies to properties empty and unfurnished for over 10 years.

Additional Considerations

• If your property is undergoing major repairs that render it not inhabitable, you might be eligible for a discount while the work is ongoing.
• Newly built properties receive completion notices from the council, specifying the date council tax liability commences. This typically happens when the basic structure is complete, even if further work is required before occupation.
• The information provided here serves as a general guideline, and specific details and exemptions may vary depending on your local council’s policies.
• It’s crucial to contact your local council for the most accurate and up-to-date information regarding council tax obligations on empty properties in your area. They can clarify any doubts and advise you on any potential exemptions or discounts that might apply to your situation.

By understanding these guidelines and contacting your council, you can ensure you’re fulfilling your Council Tax obligations while taking advantage of any potential exemptions or discounts that might apply to your situation.