Empty properties

The Council tax payable on an empty property will depend on the circumstances.

Please read our Empty Homes Charging Policy (PDF, 502 KB).

Unoccupied and unfurnished properties

Unoccupied and substantially unfurnished properties are entitled to a 100% discount for 1 month. This discount is granted from the date the property became unoccupied and unfurnished, which may not be the date of purchase.

How to apply

To make a claim complete the following form

Unoccupied and unfurnished property form

Unoccupied and furnished properties

There is no council tax discount. The full council tax charge is due from the date the property became unoccupied.

Uninhabitable properties

The council tax bill will be reduced by 50% for a maximum of twelve months providing the empty property is either:

• undergoing major repair work or structural alteration, or
• needs major repair work to make it habitable.

The 50% discount will not apply unless the work is structural or major.

To receive the major repair/structural alterations discount you need to notify us promptly of any structural alterations because we may need to visit the property.

After twelve months, the full council tax charge is payable even if your property is still uninhabitable.

How to apply

To make a claim complete the following online form:

Properties undergoing major repairs or structural alteration form

Empty property premium

We are committed to reducing the number of empty homes in Preston.

On the 25 January 2024, we reviewed our policy for charges on empty homes.

With effect from the 1 April 2024 properties which have been empty and unfurnished for one year or more are charged an additional 100% premium on top of the full Council Tax = 200% Council Tax charge.

Properties empty for five years or more will be charged an additional 200% premium on top of the full Council Tax = 300% Council Tax charge.

Properties empty for ten years or more will be charged an additional 300% premium on top of the full Council Tax charge = 400% Council Tax charge.

Empty property premium exceptions 

Exceptions may apply for empty annexes, property left empty by service personnel and in other locally determined circumstances.

For more information please see the Council Tax Premium - Policy Guidelines for Determining Local Exceptions.

How to apply

To apply for an exception to the council tax empty property premium complete the following online form:

Apply for exception to council tax empty property premium

Please note: the Council Tax will remain due and payable at the current rate pending the outcome of any review.

Empty property exemptions

Visit the Council Tax exemptions page for information on unoccupied properties which are exempt from paying Council Tax.