Empty properties

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

Please read our Empty Homes Charging Policy (PDF, 481 KB).

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

Unoccupied and unfurnished properties

Unoccupied and substantially unfurnished properties are entitled to a 100% discount for one-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

These properties are sometimes known as second homes.

There is currently no Council Tax discount and the full 100% Council Tax charge is payable from the date the property becomes unoccupied but furnished.

Please note - that unoccupied means that the property is not used as anybody's sole or main residence.

This charge applies until the 31.03.2025.

With effect from the 1 April 2025, a premium charge of 100% will be applied to second homes, making the total charge 200% of the full Council Tax.

The Secretary of State has prescribed certain classes of dwelling which may not be made subject to a premium.

The Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024 prescribe these exceptions - please view the below section headed Empty property/Second home.

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

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 / Second home premium exceptions

The Secretary of State has prescribed certain classes of dwelling which may not be made subject to a premium.

The Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024 prescribe these exceptions.

Prescribed Class of Dwelling

Classes of dwelling	application	definition
Class E	Long-term empty homes and second homes	Dwelling which is or would be someone's sole or main residence if they were not residing in job-related armed forces accommodation.
Class F	Long-term empty homes and second homes	Annexes forming part of, or being treated as part of, the main dwelling.
Class G	Long-term empty homes and second homes	Dwellings being actively marketed for sale (12-months limit).
Class H	Long-term empty homes and second homes	Dwellings being actively marketed for let (12-months limit).
Class I	Long-term empty homes and second homes	Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12-months from grant of probate/letters of administration).
Class J	Second homes only	Job-related dwellings.
Class K	Second homes only	Occupied caravan pitches and boat moorings.
Class L	Second homes only	Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28-days continuously.
Class M	Long-term empty home only	Empty properties requiring or undergoing major repairs or structural alterations (12-months limit).

For further guidance on these classes please visit GOV.UK - Guidance on the implementation of the council tax premiums on long-term empty homes and second homes.

If you feel your dwelling meets any of the above classes then please contact us at ctax@preston.gov.uk detailing the class and how it meets the criteria (please note further evidence may be required).

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

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