Unoccupied and substantially unfurnished properties
From 1 April 2024, if your property is unoccupied and substantially unfurnished, you may be entitled to a 100% discount for up to one month.
Uninhabitable property under repair
From 1 April 2024, no discount applies and 100% Council Tax is due. After 12 months, the long-term empty premium may apply unless you qualify for an exception.
Properties empty for one year or more
Unfurnished properties vacant for between one and five years are subject to a 100% premium, resulting in 200% Council Tax payable.
Unfurnished properties vacant for between five and ten years are subject to a 200% premium, resulting in 300% Council Tax payable.
Unfurnished properties vacant for more than ten years are subject to a 300% premium, resulting in 400% Council Tax payable.
Empty homes exceptions
From 1 April 2025 some long term empty homes may be subject to an exception from the long term empty premium.
Class E: A property which is the main residence of a member of the armed forces absent as a result of such service
Class F: A property which forms part of a single property (for example, an annex) which is being treated as part of the main dwelling by a resident of that property.
Class G and H: Properties being actively marketed for sale or let. The exception applies for up to 12 months from the point the property was first marketed for sale or let. The following conditions apply to the exception:
- The same owner may only make use of the exception once
- The exception may be used again for the same property if it has been sold and has a new owner
- The same owner may make use of the exception for properties marketed for let multiple times, however, only after the property has been let for a continuous period of at least 6 months since the exception last applied
Class I: Unoccupied properties which fell within exempt Class F and where probate has recently been granted.
The exception applies for 12 months from grant of probate/letters of administration. Under council tax class F, an exemption already exists for properties undergoing probate, providing they are empty, and until probate is granted. This is extended by 6 months from the date probate is granted (as long as it remains unoccupied and has not been transferred by the executors or administrators to the beneficiaries or sold to anyone else).
The new regulations grant a 12-month exception from the long term empty home premium from the point probate is granted or letters of administration issued, until the end of the 12-month period or until the property is sold. This period runs concurrently with the 6-month exemption
Class M: Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) from the date the property first required major repair work or structural alterations.
To find out more about the mandatory exceptions to the second home premium, read guidance on the implications (GOV.UK)
Apply for a mandatory exception
You will need to apply for an exception to the premium for your long term empty home
You need to apply in the area the long term empty home is located.
Allerdale area
Carlisle area
Copeland area
If you move into, sell or let the property
You need to tell us so we can update your Council Tax details.