Council Tax for empty properties and second homes

Council Tax is a way of raising public money, it helps to pay for local services and contributes towards police and fire services. Council Tax is not a charge for specific services; it applies to all domestic properties, whether occupied or not. 

In most circumstances full Council Tax is payable for an unoccupied property. However, there are various reductions that can apply in specific circumstances. Information about the reductions available along with details of any evidence you may be required to supply can be found by clicking on the reduction titles below.

Types of unoccupied property reductions

Where we can give a reduction, the reductions can be up to 100%. Apply for a reduction if you think you qualify and then keep paying until we confirm the reduction. Don't just stop paying.

You can check if you are eligible for an unoccupied property reduction using the Council Tax reduction form:

Apply for Council Tax reduction

Information about the reductions available along with details of any evidence you may be required to supply can be found by clicking on the reduction titles below.

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Uninhabitable properties undergoing major renovation or repair 

Property is owned by a charity for charitable purposes

If you feel that your property is in such a state of disrepair that it no longer exists as a dwelling or have any concerns regarding the assessment of your Council Tax valuation band you need to contact the Valuation Office Agency.

The Council has no control over Council Tax banding and doesn’t deal with appeals.

The Valuation Office Agency (VOA) will only delete a property’s valuation band in limited circumstances, when a property is truly derelict or undergoing major renovations. As explained in their renovations and repairs blog, major renovation is classed as significant redevelopment or reconstruction work affecting most of the property.

If you would like to have your property deleted from the Council Tax list you can access a proposal form on GOV.UK.

For information regarding their current timescales visit: Challenge your Council Tax band: After you make a challenge

Property owned by a charity for charitable purposes 

Property is owned by a charity for charitable purposes

You don't pay Council Tax for up to 6 months if both the following apply to the empty property:

• it is owned by a charity and its most recent use was for charitable purposes 
• it has been previously occupied (for example, it is not a new build)

A Council Tax payer who lived alone has died 

A Council Tax payer who lived alone has died

You can claim a 100% reduction after a person who lived alone in a property that they solely owned or rented dies  probate or letters of administration have not granted. Following probate/letters of administration a further exemption can only be awarded for a maximum period of 6 months. The level of Council Tax payable after this period is dependent on varying factors, i.e furnished or unfurnished and when furniture was removed.

With regard to ownership, please note that if the person who passed away was not the sole owner or the property was owned by someone else then this reduction will not apply.

The owner or tenant who usually lives in the property is living elsewhere to give or receive care 

The owner or tenant who usually lives in the property is living elsewhere to give or receive care

There might be a 100% Council Tax reduction if no-one is living in a property and one of the following applies to the person who usually lives there:

• they are living elsewhere to receive care
• they are living in a nursing home permanently
• they are living elsewhere to care for someone

The owner or tenant who usually lives in the property is a full time student living somewhere else 

The owner or tenant who usually lives in the property is a full time student living somewhere else>

There might be a 100% Council Tax reduction if no-one is living in a property and the owner or tenant who usually lives there is a full-time student living somewhere else.

The owner or tenant who usually lives in the property is detained elsewhere 

The owner or tenant who usually lives in the property is detained elsewhere 

There might be a 100% Council Tax reduction if no-one is living in a property and the person who usually lives there is one of the following:

• in prison
• detained for mental health reasons
• detained under immigration law

The owner or tenant who usually lives in the property is a trustee in a bankruptcy 

The owner or tenant who usually lives in the property is a trustee in a bankruptcy

There might be a 100% Council Tax reduction if no-one is living in a property and the owner or tenant who usually lives there is a trustee in a bankruptcy.

Property repossessed by a mortgage lender 

Property repossessed by a mortgage lender

You don't pay Council Tax if the property has been repossessed by a mortgage lender.

An empty caravan-pitch or boat-mooring  

An empty caravan-pitch or boat-mooring

You don't pay Council Tax on a caravan-pitch with no caravan or a boat-mooring with no boat.

Occupation of the property is prohibited by law 

Occupation of the property is prohibited by law

You don't pay Council Tax when no one is allowed by law to live in the property - for example, because of planning restrictions.

Property is an unoccupied annexe 

Property is an unoccupied annexe

You don't pay Council Tax when the property is an empty annexe that can't be let separately from the main home due to a planning restriction.

Annexe Discount

Where an annexe is the sole or main residence of a relative, or used as overflow accommodation of the main dwelling, it may qualify for a 50% discount in Council Tax if it meets the following conditions:

1. It forms part of a single property which includes at least one other dwelling; and
2. Is being used by a resident of that other dwelling or, as the case may be, one of those other dwellings, as part of their sole or main residence, or
3. Is the sole or main residence of a relative of the person who is liable to pay council tax in respect of that other dwelling or, as the case may be, one of those other dwellings

Property is held for a minister of religion 

Property is held for a minister of religion

You don't pay Council Tax on the empty property if a minister of religion is going to move in.

Property held as living accommodation for UK armed forces 

Property held as living accommodation for UK armed forces

Property held as living accommodation for UK armed forces and owned by the Secretary of State for defence can get a reduction of 100% so there is no Council Tax to pay. The reduction applies whether the property is occupied or not.

What happens after you apply for a Council Tax reduction

We'll get back to you to tell you whether or not you can get a reduction. This can take up to 25 working days. It might take longer if we have to visit the property or need more information.

You must let us know straight away if anything you've told us changes.

Reductions will show on your bill as being for the whole year even when they are only for a fixed time period. We will send you a new bill when the reduction is coming to an end. If you think you should keep getting the reduction, you will need to apply again.

For more information, you can contact the Council Tax team.

Reduction reviews

We review claims regularly to make sure that our records are up-to-date and to help identify fraud. You will need to quote your Council Tax account number when completing the review form which will be located on the email or letter you have received. Cheshire East Council Tax account numbers are eight digits long and start with a 6 or 7. This unique identifier ensures accurate processing and helps protect your data in accordance with GDPR regulations.

Backdating reductions

You can ask us to backdate a reduction. If evidence is not provided, we will not normally backdate for more than 12 months from the date that the claim is received. If satisfactory evidence has been supplied, we will not normally backdate for more than 6 years from the date the claim is received.

Putting empty homes back into use

Many people in Cheshire East need a home and reusing empty properties is a good source of housing. See empty homes for advice on:

• becoming a landlord
• selling your property
• repairing your property

Premium Charges from 1 April 2025 

Introduction and Legislation  

Since April 2013, Councils in England have had the power to apply an Empty Homes Premium Charge to properties that are left unoccupied and substantially unfurnished for long periods (initially two years).    

Following an amendment to Section 11B of the 1992 Local Government Finance Act through the Levelling-up and Regeneration Act 2023, the empty home premium could be applied to properties which have been empty for one or more years from 1 April 2024. The empty home premium charge increases in value based on the number of years the property remains empty. 

In addition to amending the empty home premium, the Levelling-up and Regeneration Act 2023 also introduced new powers for councils to charge premiums on second homes under Sections 11C and 11D of the 1992 Local Government Finance Act.  

From 1 April 2025, a new Second Home Premium Charge of an additional 100% Council Tax charge will be applied to properties that are unoccupied and furnished. The second home premium charge will be applied to properties from the first day they are classified as a second home and will be levied at an additional 100% of the annual Council Tax charge. The current regulations do not allow it to increase in value in proportion with the empty home premium charge.   

The Government have recognised that there are certain circumstances where it would be inappropriate to apply a premium charge and have introduced new legislation from 1 April 2025, under The Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024, classifying properties that shall not incur the premium charge either for a restricted period of time, or in some cases indefinitely.  

Below is a summary of the charges for substantially unfurnished properties (these remain unchanged) and for furnished properties which are not used as anyone’s sole or main residence from 1 April 2025. 

Premium Definitions

• Empty Home - For council tax purposes, long-term empty homes are dwellings which have been unoccupied and substantially unfurnished for a period. Under the Cheshire East definition, a property will be treated as substantially unfurnished f the number of items of removable furniture (excluding white goods) contained in the property is less than the number of rooms (not including the bathroom).

• Second Home - For council tax purposes, second homes are dwellings which are substantially furnished but have no resident. Under the Cheshire East definition, a property will be treated as furnished, if the number of items of removable furniture contained in the property exceeds the number of rooms (not including the bathroom) 

Exceptions to the Premium charge

Legislation came into force on 1 November 2024 introducing nine exceptions to the additional premium charge to come into effect from 1 April 2025. From 1 April 2025, some properties will be excluded from the premium completely, while others are excluded for a limited time. For information on these exceptions, see 9 exceptions to additional premium charges (PDF, 184KB).

Self-Catering Accommodation

Self-Catering Accommodation including holiday lets and properties which are let on a short-term basis, commonly called Airbnb or serviced apartments will initially be banded for Council Tax purposes but may later be charged Business Rates instead depending on the number of nights the property is available to let and actually let per year, this decision is made by the Valuation Office Agency. You can find further details about self-catering accommodation on the GOV.UK holiday let accommodation pages.

Any property used as self-catering accommodation that remains in the Council Tax list will be subject to the Second Home Premium Charge, as it is not used as an individual’s main home.

Appeals

If you disagree with a decision we make following an exception you have applied for, or levy of premium, you must first appeal to the Local Authority Council Tax appeals. 

If someone else is helping you sort out your Council Tax

We must have confirmation from the person concerned if they want us to give information about their Council Tax to another person acting on their behalf. To give this confirmation, they need to complete our authority to disclose form. The authority to disclose will stay in place until the person tells us to stop it.

Contact Council Tax

Council Tax enquiry form

If you're unable to use our forms or have any questions about your bill you can call the Council Tax Customer Service Team on 0300 123 5013 during normal office hours, 8.30am to 5pm Monday to Friday, excluding bank holidays.

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