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The Levelling Up and Regeneration Act 2023 allows local authorities to charge a Council Tax premium on second homes and empty homes that have been left 'unoccupied or substantially unfurnished' for at least one year (previously two years).
The second home premium for Council Tax is applicable to any long-term empty or unfurnished/unoccupied property which is not someone's sole or main residence. Please be aware that, if your primary residence is outside of the United Kingdom, then your sole/main residence cannot be considered as in the UK for Council Tax purposes. The law makes no distinction between UK and non-UK properties.
We will charge premium rates in addition to the Council Tax charge with effect from 01 April 2025 as follows:
Empty home duration | Premium amount |
---|---|
Second homes (furnished) | 100% |
Empty homes over 1 year | 100% |
Empty homes over 5 years | 200% |
Empty homes over 10 years | 300% |
The following types of properties are exempt from Council Tax premiums:
Empty annexes
An exemption that applies to annexes that are part of or within the grounds of the owner or tenant's home. The annexe may not be rented separately without breaching planning permissions.
The government has been clear that it is not the intention to penalise those who are genuinely trying to bring their property back into use as a sole/main residence.
This exception can apply for up to 12 months from the point from which the property has first been marketed for sale or let. The exception will end either when the 12-month period has ended, when the property has been sold or let or when the property is no longer actively marketed for sale or let. The following conditions will apply to this exception:
There are several factors we may take into consideration when assessing whether a property is being actively marketed for sale or let.
These may include whether:
Please email revenues.benefits@arun.gov.uk to request an exception to the premium charge if your unoccupied property is being actively marketed for sale or let. This is available for up to one year from the start date of the property first being advertised. You will need to provide evidence that the property is currently being advertised for sale or let since no earlier than 1st April 2024.
If someone dies, we may be able to grant an exemption for the empty home they leave behind. This means there will be no Council Tax to pay on the empty property for a period of 6 months after Probate or Letters of Administration have been granted.
For example, the deceased could have been:
Apply for deceased person exemption
Following a grant of probate the owners of the dwelling may require further time to decide how they will manage the home or sell it. The Regulations provide for a 12-month exception to the premium for both second and empty homes. The 12-month period begins from the point probate is granted or letters of administration have been issued. This runs concurrently with the six-month exemption.
This exception will run for 12 months or until the dwelling has changed owner by being sold, whichever comes first.
If you have to live in a second home for your job you may be able to claim a 50% discount for it.
To qualify the following apply:
Please email revenues.benefits@arun.gov.uk to apply for living elsewhere for work Council Tax discount.
A pitch occupied by a caravan and a mooring occupied by a boat are an exception to the second homes premium.
Homes where a planning condition:
You can apply for a 50% reduction for a maximum of 12 months if your unoccupied and unfurnished property is either:
A visit from an inspector will be required.
To tell us about any changes to your circumstances, including any of the above reasons, please visit our report a change page.
If you would like help in bringing an empty property back into use, please visit our empty homes guidance page.
A person is considered to be living in a property for Council Tax purposes if it is their sole or main residence. If a person only has one home, then this is a straightforward decision as this would be their sole residence. However, when a person has more than one home, we have to decide which property is considered to be their main residence for Council Tax purposes.
Please visit our explanatory notes for Council Tax page for further information found under 'sole or main place of residence'.
Holiday lets are valued for Business Rates if:
Holiday lets will initially need to be charged Council Tax for at least 140 days. The property can only be assessed for Business Rates once all the above criteria are met.
The Valuation Office Agency will decide whether your holiday let should be listed for Business Rates or Council Tax. This decision is not made by us.
If you meet the above criteria you can ask the Valuation Office Agency to move your holiday let from Council Tax to Business Rates.
Please note you will still have to pay the full Council Tax charge including a second home premium whilst your application is being processed by the VOA. If the VOA decide to backdate a decision to move a property into the business rating list a refund may be issued.