Empty properties

Properties that are unoccupied and substantially unfurnished count as 'empty properties' for Council Tax purposes.

If you own an empty property, full 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 and unfurnished 

Long-term empty properties

There is a shortage of available housing in Bath and North East Somerset, and we want to encourage everyone to make good use of any property they have. Bringing empty properties into use is good for local people and the local economy. Our Council Tax policy reflects this priority.

Our Council Tax policy reflects this priority, meaning if a property has been empty for over a year, we charge a premium or levy on top of the normal Council Tax. The longer a property remains empty, the greater the premium will become. See the premium rates which will apply in the table below. 
 

Council Tax for long-term empty properties

Duration empty	Premium rate (%)	Council Tax rate (%)
0 to 1 year	No premium	100%
1 to 5 years	100%	200%
5 to 10 years	200%	300%
10 years +	300%	400%

We apply these premium charges regardless of any change in ownership during the period of long-term empty status. 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.

Exceptions to long-term empty premiums

From 1 April 2025, there are several exceptions to the Council Tax premiums available. If your property qualifies, you will still have to pay the normal Council Tax for it, but there will be no premium to pay. Select any circumstances which may apply to your property to find out more.

A 12-month exception to the premiums applies if the property is actively marketed for sale (Class G) or let (Class H). 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
• Repair to outer walls which are collapsed or broken
• Addition of supporting walls or floor joists
• Repair or renewal of foundations

These are examples of works that would not qualify:

• Putting in a new or replacement kitchen or bathroom
• Having new windows fitted
• Doing general refurbishment
• Rewiring, re-plumbing or re-plastering
• General gas, electrical, heating or 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).

This 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 to a dwelling which is (or would be) your main residence, if you were not living in job-related armed forces accommodation.

Help to bring empty properties back into use

If you have moved into your property, have furnished it or if someone is due to move in shortly, please let know.

If your property is still empty, you can also get help to bring it 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

Exemptions from paying Council Tax

In some circumstances, you may be able to claim an exemption from Council Tax. Please note some exemptions are time limited.