Properties empty for up to 6 months

A property that is empty and unfurnished for up to six months may qualify for a 50% council tax discount. 

No discount applies once the property has been empty for more than six months and up to twelve months; the full council tax charge will apply.

Empty homes premium - long-term empty properties

A property that remains empty and unfurnished for more than 12 months is subject to an empty homes premium. 

This premium applies to the property itself, regardless of changes in ownership or tenancy. If the property had already been empty for 12 months or more when you purchased or leased it, the relevant premium will apply.

Premium levels are as follows:

  • empty 1–5 years - 100% premium (council tax doubles)
  • empty 5–10 years - 200% premium (council tax trebles)
  • empty 10+ years - 300% premium (council tax quadruples)

Definition of 'unfurnished'

Although there is no legal definition, a property would generally be considered furnished if it contains essential items such as:

  • beds
  • wardrobes or clothes-storage furniture
  • chairs or a sofa
  • a cooker or microwave
  • a fridge-freezer

Exceptions to the empty homes premium

The following exceptions may apply. Supporting evidence is required for all applications.

1. Probate

Where probate has recently been granted, the property may be exempt for up to six months. After the exemption ends, a further six-month exception to the premium may apply. Please provide:

  • whether the property is furnished or unfurnished
  • the date probate was granted
  • a copy of the probate certificate

2. Properties actively marketed for sale or let (12-month limit)

A 12-month exception applies where a property is actively advertised for sale or rent. The exception begins on the date marketing commenced and ends after 12 months or when the property is no longer actively marketed, sold or let (whichever is sooner). 

Please provide:

  • confirmation the property is advertised, including a link and the agent’s details
  • the date marketing began

3. Annexes used as part of the main home

An exception applies to annexes forming part of a single property that includes at least one other dwelling, provided the annexe is being used as part of the main residence. 

Please confirm whether the annexe has ever been rented out.

4. Armed forces accommodation

The premium does not apply if you are required to live in armed forces accommodation. 

Please provide the address of your armed forces accommodation.

5. Major repair or structural work

The premium does not apply where a property requires, or is undergoing, substantial repair or structural alteration to make it habitable, and the works were completed less than six months ago. This exception can last up to 12 months from the date the property required work and may be re-awarded after a sale if the criteria continue to be met. 

Please provide:

  • the date work commenced
  • details of the work being carried out
  • the expected completion date
  • photographic evidence showing the condition of the property

Applying for an exception

To request an exception, please email all required information and supporting documents to revenues@easthants.gov.uk. Applications cannot be considered without full evidence. We will contact you if further information is required.

Please include your council tax account number and the property address in all correspondence.

If approved, the exception removes the premium for the qualifying period, but the full Council Tax charge must still be paid.

This summary is provided for guidance only. Eligibility will be determined in accordance with legislation.

Getting advice and assistance

The council’s private sector housing team can provide informal advice and assistance regarding bringing empty homes back into use. The team can also signpost owners of empty properties to other teams and organisations who may be able to assist further. 

If a property is empty for at least two years immediately prior to renovations commencing, the private sector housing team may be able to issue owners with a letter that will prove that they qualify for a reduced rate of VAT on renovation works.

This is subject to the contractors offering this service and to renovations meeting a specific criteria.

To get more information on bringing an empty home back into use, please email ehealth@easthants.gov.uk.