Council Tax and unoccupied properties

If you own an empty property, Council Tax is normally payable. This applies to properties which are any of the following:

• uninhabitable (in need of structural repair to make them fit to live in)
• unoccupied
• second homes (another property is your main residence)

Help to bring empty properties back into use

You can get help to bring your empty property back into use through the No Use Empty scheme. You can also contact the council's Empty Property Office by emailing empty_properties@bathnes.gov.uk or calling 01225 396411

WarningYou may be liable for higher rate Council Tax, if the building has been empty for one year or more.

If your property has been unoccupied for a long time 

From 1 April 2024, we will charge 200% Council Tax on properties that have been empty for between one and five years, 300% Council Tax on properties that have been empty for between five and ten years, and 400% Council Tax on properties that have been empty for ten years or more. This is with the aim of reducing the number of long-term empty properties in our area, so we can get as many as possible back into use for local people.

Please note that the extra charge applies to properties that are unfurnished or unoccupied. The 200% charge begins from the first anniversary of the property becoming empty and the 300% charge from the fifth anniversary. We apply these charges regardless of any change in ownership during that period. This means that if you buy a long-term empty property, you will become liable for the extra charge until the circumstances at the property change.

Premium Exceptions

Starting from 1 April 2025, there are several new exceptions to Council Tax premiums for long-term empty properties. They will be as follows:

A 12-month exception to the second home premium applies to properties that are actively marketed for sale or let. The exception runs from the date the property is first advertised for sale or let, until the end of the exception period, or until the property is no longer actively marketed, sold, or let (whichever is sooner).

This exception can be used only once. For example, if the property is taken off the market after 6 months, and then put back on the market at a later date, no further exception will apply.

Please note that if the property was placed on the market before 1st April 2024, no exception can apply.

A property that requires or is undergoing major repairs or structural alterations.

This exception applies for up to 12 months from the date where the property requires or is undergoing major repairs or is undergoing structural alteration before it can be occupied. Where the major repairs are completed in less than 12 months, the exception will still apply for up to 6 months or until the end of the 12 months, whichever is sooner, provided the property remains unoccupied and substantially unfurnished.

The work should be legitimate repairs and not modernisation, and should involve a significant amount of work. Structural work must involve an alteration to the building and not simply be a replacement. Examples:

• Repairs to the roof structure (not re-shingling or replacing tiles)
• Removal or rebuilding of internal supporting walls or external walls
• Subsidence and major underpinning
• Severe dry rot that needs extensive treatments or remedies
• Outer walls collapsed or broken
• Addition of supporting walls or floor joists
• Repair or renewal of foundations

Examples of works that will not qualify:

• Putting in a new or replacement kitchen or bathroom
• Having new windows fitted
• Doing general refurbishment
• Rewiring, re-plumbing or re-plastering
• Gas/electrical/heating/plumbing repairs

This exception applies for 12 months from the date probate is granted, or until the property the ownership changes or is occupied, (whichever is sooner).

An exception to the second homes premium applies for annexes which form part of a single property including at least one other dwelling. The exception applies to annexes being used as part of the main residence.

An exception applies if the property is provided to you, or to your spouse/civil partner/partner, because of your employment and it is necessary for the performance of duties (as stated in your employment contract), e.g. your employment contract requires you to live there.

No exception can be given if you own the property in question or simply choose to live there to be closer to work.

If the classification of your property is incorrect and your property is occupied as a sole or main residence, please complete the following form:

In some situations, when leaving a property unoccupied has been unavoidable, you may be eligible for an exemption from the Council Tax which is normally payable.

Empty property exemptions

If a property becomes unoccupied in any of the following situations, you may be able to claim an exemption from Council Tax. Please note some exemptions are time limited. Please go to the relevant page for further details.

If you are receiving care in a hospital, care home or elsewhere for so long that we can no longer consider your home to be your main residence go to unoccupied property exemption (receiving care) to apply for a Council Tax exemption (Class E, I).

If you have left your property unoccupied to provide long-term care for someone else, please go to unoccupied property exemption (providing care) to apply for a Council Tax exemption (Class J).

If a property is left unoccupied following a death, go to the Probate exemption page (Class F).

The property is kept unoccupied so that it will be available for a minister of religion to perform the duties of their office (Class H). If you are a member of a religious community, you may also qualify for a special Council Tax discount. To apply, you will need a letter from the head of the religious community, confirming the status of the building. 

The property is left unoccupied by a student who is living elsewhere because of their studies (Class K). To apply, you have to supply your student certificate and your term-time address.

The unoccupied property is the responsibility of a trustee in a bankruptcy, or has been repossessed by the mortgage lender (Class L). To apply for a Council Tax exemption, you will need a letter from the trustee or mortgage provider, confirming the status of the building.

The address is a caravan pitch or a houseboat mooring that is not currently occupied by a caravan or a boat (Class R). To confirm the status of the pitch or mooring, we will arrange to make a site visit.

The unoccupied property belongs to a registered charity and was previously used by that charity (Class B). Please note that this exemption does not apply:

• beyond a period of six months
• to new-build properties
• to newly purchased properties
• to properties which are owned by a charity, but let at full rental value

In some cases, we may be able to offer you short-term assistance towards your Council Tax bill, if your property becomes uninhabitable because of an unforeseen situation which is causing you particular financial difficulty (for example a flood, a fire, or vandalism by tenants). Please call us on 01225 477 777 or email us at counciltax@bathnes.gov.uk for further information.

An empty property is exempt from Council Tax (Class G) if its occupation is (one of the following):

• prohibited by law (for example, by a Prohibition Order from the local authority, or a Prohibition Notice from the fire authority)
• restricted by a planning condition (under the Town and Country Planning Act 1990)
• prohibited, pending a compulsory purchase, under an Act of Parliament

Before you apply

To apply for your Council Tax exemption, you will need:

• to have your Council Tax account number. This is a seven or nine digit number, and you can find it in the top left hand corner of your Council Tax bill. If you are unsure, please view this example bill
• evidence that you are eligible for the exemption. (Please check the notes above for details of any documents you will need to supply.)

Next steps

• When we have verified your details, we will issue a new Council Tax bill. You should receive this within 28 days.
• The exemption will last from the date you inform us of the property. We cannot backdate claims.
• Once the exemption period expires, a full Council Tax charge becomes payable.

Your responsibilities

• After you have applied for your exemption, you must still pay the instalments on any Council Tax bill we have sent you, until we issue a new bill.
• If you disagree with the amount of Council Tax we ask you to pay after we have processed your exemption, please use our online form to contact us.
• We will check every year that you can still claim the exemption. You may receive a letter, asking you to confirm this. You must respond promptly to any letters you receive. We may cancel your discount or exemption if you do not reply when we contact you.
• You must inform us immediately if your circumstances change (for example, you are no longer responsible for the property, or someone moves in).

Cancelling your unoccupied property Council Tax exemption

If your circumstances change, you may no longer be able to get the exemption. You must tell us immediately about any change. If you do not inform us, this might increase your bill.

If your circumstances change in other ways, you may be eligible for a different Council Tax exemption. Find out about other benefits and additional support by following the links in the panel: More on Council Tax and Other benefits and services.