Council tax reductions
Information about council tax discounts, eligibility criteria, disregarded persons, and reductions and premiums for empty properties.
Premium for long-term empty properties
The information provided is intended as guidance only and is not a full statement of the law.
Councils were first given powers by central government in 2013 to charge extra council tax on properties that had been empty for more than two years. Central Government granted additional powers to increase this premium further, effective from 1 April 2019.
The Levelling-up and Regeneration Act 2023 allows local authorities to charge the empty homes premium after a property has been empty for one year instead of two.
At a meeting held on 28 February 2023, the council made the decision to introduce the premium charges after a property had been empty for one year, with effect from 1 April 2024.
| 1st month | 2 – 12 months | 12 months + | 5 years + | 10 years + | |
|---|---|---|---|---|---|
| 1 April 2024 | 0% | 100% | 200% | 300% | 400% |
Between April 2019 and April 2024 the 100% Council Tax premium was only chargeable on a property empty for more than two years.
Press Notice: Variation of council tax charges (PDF)
Why has this been done?
Both central government and the council are keen to ensure that long-term empty properties are brought back into use.
Are there any exceptions?
Yes. Empty annexes and properties left empty by service personnel are excluded by legislation. The council cannot charge a premium on these or include them in any policy.
Unoccupied and furnished properties
These properties are sometimes known as second homes.
There is currently no Council Tax discount and the full 100% Council Tax charge is payable from the date the property becomes unoccupied but furnished.
(Please note that unoccupied means that the property is not used as anybody’s sole or main residence).
This charge applies until the 31st March 2025.
With effect from the 1st April 2025, a premium charge of 100% will be applied to second homes, making the total charge 200% of the full Council Tax.
The Secretary of State has prescribed certain classes of dwelling which may not be made subject to a premium. The Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024 prescribe these exceptions:–
Prescribed Class of Dwelling
| Classes of Dwelling | Application | Definition |
| Class E | Long term empty homes and second homes | Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
| Class F | Long-term empty homes and second homes | Annexes forming part of, or being treated as part of, the main dwelling |
| Class G | Long-term empty homes and second homes | Dwellings being actively marketed for sale (12 months limit) |
| Class H | Long-term empty homes and second homes | Dwellings being actively marketed for let (12 months limit) |
| Class I | Long-term empty homes and second homes | Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
| Class J | Second homes only | Job-related dwellings |
| Class K | Second homes only | Occupied caravan pitches and boat moorings |
| Class L | Second homes only | Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously |
| Class M | Long-term empty home only | Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) |
For further guidance on these classes please visit Guidance on the implementation of the council tax premiums on long-term empty homes and second homes - GOV.UK.
If you feel your dwelling meets any of the above classes, then please contact us at lancasterctax@preston.gov.uk detailing the class and how it meets the criteria (please note further evidence may be required).
From 1 April 2019, an exceptions policy was agreed for certain circumstances. This policy has been updated to reflect the changes from 1 April 2025:
Can I make a formal complaint if I am charged a premium?
As the charge is council policy allowed under regulations, it cannot be accepted as grounds for a complaint under our complaints policy.
You can, however, submit an application for exception if you feel your circumstances fit the criteria.
Can I submit an appeal to the Valuation Tribunal against the premium?
The Valuation Tribunal determined in April 2014 that the tribunal had no jurisdiction to hear appeals regarding premiums.
They are excluded by virtue of Section 66 of the Local Government Finance Act 1992. The only option available to challenge is to apply for judicial review in the High Court.
Last updated: 19 February 2025