Empty properties and charges

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Empty properties and charges - an overview

Council Tax is a property tax and is charged according to Council Tax legislation. Most of the legislation that determines discounts and exemptions is set at a national level by the government, but each Billing Authority has discretionary powers to decide some charges for empty properties locally. These decisions are made by the Elected Members of Bradford Council.

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Do empty properties get a discount?

There is no discount for most empty properties in Bradford, though there are exceptions. More information about discounts and exemptions can be found on our website.

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What if I own a property that is currently empty?

An empty property may be:

• unoccupied and substantially unfurnished, or
• periodically occupied (not lived in full time) and *substantially furnished

*By substantially furnished we mean that there is sufficient furniture in the house to allow somebody to live in the property (for example, beds, chairs, sofas, tables, or wardrobes).

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Extra charges for unoccupied and substantially unfurnished properties (long term empty properties)

These properties are subject to the full Council Tax charge. No discounts (for example Single Person Discount) can be claimed because nobody is living in the property. Properties that are unoccupied and substantially unfurnished are known as "vacant".

In 2013 the government introduced legislation that allowed councils to charge extra Council Tax for properties that have been unoccupied and substantially unfurnished for two or more years. This is known as a long term empty premium.

Initially the extra charge was 50% (the bill was for 150% of the normal Council Tax for the property). From 2019 the government increased the amount long term empty premium that councils can charge as outlined in the table below. From April 2024 the new rules mean that properties that have been vacant for more than one year will now be subject to the empty property premium:

Date introduced	Years empty	Extra percentage Council Tax charged
1 April 2024	1	100% (two times the full charge)
1 April 2020	5	200% (three times the full charge)
1 April 2021	10	300% (four times the full charge)

The period that a property is classed as being vacant starts from the first day it is unoccupied and substantially unfurnished - a change in ownership doesn’t break this period. This means that if the property was empty prior to you purchasing it then you will still incur the additional empty property charges.

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Extra charges for periodically occupied (not lived in full-time) and substantially furnished properties

An example of a house that is periodically occupied and substantially furnished would be a holiday home or a property that is used as a second home. Somebody may stay in the property for some of the year but they would be considered to have their ‘sole or main’ residence in a different property.

These properties are currently subject to the full Council Tax charge. No discounts (for example Single Person Discount) can be claimed because nobody is living in the property full time.

Under the Levelling Up and Regeneration Act 2023, local authorities were given the discretion to set an empty homes premium to 'substantially furnished' properties that have no permanent resident. This covers properties currently used as a second home or holiday home. From 1 April 2025, properties that are periodically occupied but substantially furnished will be charged an additional 100% premium (i.e. double the normal Council Tax bill).

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Exceptions to the extra charges for long term unoccupied and periodically occupied properties

The government recognises that there may be instances where it may be inappropriate for the Council Tax premiums to apply. These exceptions will come into effect from 1 April 2025.

Actively marketed for sale or for let:

The government has stated that it is not their intention to penalise those who are genuinely trying to bring their dwelling back into use as a sole/main residence. They have created an exception to the premium charge where a property is being genuinely advertised for sale or rent.

This exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale or let. The exception will end either when the 12 month period has ended, when the dwelling has been sold or let, or when the dwelling is no longer actively marketed for sale or let. The following conditions will apply to this exception:

• The same owner may only make use of the exception for a particular dwelling marketed for sale once
• The same owner may make use of the exception for dwellings marketed for let multiple times, however, only after the dwellings has been let for a continuous period of at least six months since the exception last applied
• There are several factors we may take into consideration when assessing whether a dwelling is being actively marketed for sale or let. These may include whether:
  • The dwelling is clearly advertised for sale or let
  • The dwelling is being marketed at a fair market value
  • There are any artificial barriers on the dwelling preventing sale/let
  • The dwelling has an Energy Performance Certificate (EPC)
  • The owner is taking any other reasonable steps to market the dwelling for sale or let

Apply for this exception.

Major repairs:

This exception applies only to properties which are both unoccupied and unfurnished.

The dwelling must be undergoing major repair work to the main structure of the building or where the repairs are extensive in nature. It does not include modernisation, refurbishment, plastering, rewiring or the installation or replacement of bathrooms and kitchens, but does include any of the following alterations:

• Any alteration involving the rebuilding or demolition of the whole or part of an external or internal load-bearing wall (including chimney breasts and chimney stacks)
• Replacing, or alteration of, any roof timbers
• Replacing, or turning, of all or a substantial amount of roof slates/tiles
• Replacing any door or window lintel
• Replacing any floor joists
• Replacing floorboards or stone flags or re-concreting in whole or substantial part of one or more rooms
• Replacing or moving whole or substantial part of staircase

A 100% discount can be applied for a maximum period of one month, from the start date of the alterations. A 0% discount can be applied for a further 11 months. This means the full Council Tax charge will be payable, but the charge will not be subject to the empty premium for this period.

Apply with our property in disrepair application form. You must include the date work started and upload evidence of the works being undertaken. Please note that photos alone will not be sufficient for us to award a discount. You should provide surveyors reports, builders estimates or other proof of condition in order that an assessment can be made.

Probate:

There is an existing Council Tax exemption for dwellings undergoing probate. When a dwelling has been left empty following the death of its owner or occupant, it is exempt from Council Tax for as long as it remains unoccupied and until probate is granted.

Following a grant of probate (or the issue of letters of administration), a further six months exemption is possible, so long as the dwelling has remained unoccupied and has not been transferred by the executors or administrators to the beneficiaries or sold to anyone else.

Following a grant of probate the owners of the dwelling may require further time to decide how they will manage the home or sell it. The Regulations provide for a 12 month exception to the empty property premium for both second and empty homes.

The 12 month period begins from the point probate is granted or letters of administration have been issued. This runs concurrently with the six month exemption.

This exception will run for 12 months or until the dwelling has changed owner by being sold or becomes occupied.

To apply: please complete the Council Tax enquiry form (following the death of a liable party)

Annexes:

There is an existing exemption for unoccupied dwellings which are part of another dwelling, (for example: an annex or granny flat) and which may not be let separately from the other dwelling, without a breach of planning control. The same person must be liable to pay the Council Tax for both parts of the property.

Apply for an exemption: unoccupied annex.

Military accommodation:

The is an existing exemption for unoccupied dwellings which would be the sole or main residence of a member of the armed services, who has been provided with a dwelling as a result of such service.

For more information and details on how to apply, please contact the Disregards Team on 01274 437715.

Job related dwellings and caravan pitches/boat moorings:

A dwelling would be classed as a job-related dwelling where it is a dwelling provided by a person’s employer for the purposes of performing their work. Examples include headteachers for boarding schools who are required to live in school accommodation, or certain care workers who need to live on site to carry out their role.

The Council Tax system already contains provisions which ensure that in certain circumstances these dwellings receive a 50% Council Tax discount. The government does not intend to change the discounts which these dwellings receive. The exceptions mirror the provisions of these discounts to ensure these dwellings continue to receive these discounts.

For more information and details on how to apply, please contact the Council Tax Team.

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Help from our Empty Homes Team

The council’s empty homes team can give help and advice to owners of empty properties. They can also provide interest free loans or improvement grants that can help bring the property back in to use. More information about the Empty Homes Team can be found on our website.

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What legislation does this come under?

The billing authority refers to section 11B of the Local Government Finance Act 1992, which makes provision for an empty homes premium to be charged in relation to such classes of long-term empty dwelling. Section 11B was inserted into the Local Government Finance Act 1992 under Section 12 of the Local Government Finance Act 2012.

The charges for properties that are periodically occupied can be found under section 11C of the Local Government Finance Act 1992 as inserted by section 80 of the Levelling Up and Regeneration Act 2023.

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What if I do not agree that this property should be classed as empty / vacant?

If the status of your property has changed and you believe that it should not be classed as periodically occupied or as a long-term empty property, please report the change online.

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Paying Council Tax for long term unoccupied and unfurnished properties

Council Tax must be paid in accordance with the latest bill you have been issued. If the property is being refurbished, then the charges will still need to be paid.

Depending on what the intention is for the property, once all refurbishments have been completed, then we may be able to help you by delaying payments. Our general advice is:

• If you plan to sell the property – we can hold payment for a short term and wait for the sale. At the point of sale, we would need payment of all charges owed. We would also require evidence of the sale such as proof of Estate Agents and also a solicitor's undertaking if necessary.
• If you want to rent out the property – the liability (Council Tax charges) for the owner will stop, however we will still need the charges paid over-time. We can accept payments being made over a longer period of time because there is no on-going liability.
• If you are planning to move into the property – no hold is allowed. Eventually charges will need to be paid and you will also be getting a new charge every year. When you do move in then you may be eligible for discounts based on the property being your sole or main residence for example Single Person Discount or Council Tax Reduction if you are on low income.

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I don’t live there so why should I pay Council Tax?

Council Tax is not a direct charge for services provided. It is a statutory tax levied on occupiers (and some owners) of dwellings within the council's area. Council Tax is not a direct charge for individual services received; the amount collected is actually paid into a central fund to enable the council to provide services for the benefit of the community as a whole.

There is no provision in Council Tax legislation for reductions or discounts based on individuals' problems and experiences in connection with services received.

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The role of the Valuation Office Agency

The Valuation Office Agency determines if a property should be included in the rating list for council tax. Properties can only be removed from the council tax list if they have changed use, for example now a business, or they can be considered to be derelict such as no external wall or no roof. The Valuation Office will not remove a property from the list if it only requires internal repairs or renovations.

More information can be found by visiting the VOA website, or by calling the VOA on 03000 501 501.