Empty Home Premiums and Exceptions

A long-term empty home is defined as a home which is both unoccupied and substantially unfurnished for a continuous period of at least 1 year.

The Levelling Up and Regeneration Act allows local authorities to charge a Council Tax premium on long term empty homes.

We will charge an additional Council Tax premium on long term empty homes from 1 April 2024. 

Please see the bottom of this page for the Levy charges payable on Empty Properties.

With effect from 1 April 2025 the government has introduced exceptions to the empty homes premium.

Actively marketed for sale or let

This exception can apply for up to 12 months from the point of 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 exception may be used again for the same dwelling if it has been sold and has a new owner.
• The same owner may make use of the exception for dwellings marketed for let multiple times, however, only after the dwellings have been let for a continuous period of at least six months since the exception last applied.

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 remains unoccupied and has not been transferred by the executors or administrators to the beneficiaries or sold to anyone else.

The Regulations provide for a 12-month exception to the 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.

Requires or undergoing major repairs or structural alterations

Where a dwelling requires or is undergoing major repairs, or is undergoing structural alteration, it may be excepted from the empty home premium for up to 12 months.

Where major repairs are completed in less than 12 months, the exception will still apply to the dwelling for up to six months or until the end of the 12 months - whichever is sooner.

This exception cannot apply again unless the dwelling has been sold. 

If the dwelling is substantially furnished and becomes a second home without a resident, then this exception will end.

If you believe your property will qualify for one of the above exceptions please complete our Empty Home Levy Exception form.

Second Home Premiums and Exceptions

Dwellings occupied periodically (commonly referred to as “second homes”) are defined as dwellings which are substantially furnished and have no resident (not a person’s sole or main home).

The definition includes properties which are let on a short-term basis, commonly called AirBnBs or serviced apartments.

The Levelling Up and Regeneration Act allows local authorities to charge a Council Tax premium on second homes. 

We will charge an additional 100% Council Tax premium on second homes from 1 April 2025.

The government has introduced exceptions to the second home premium.

Actively marketed for sale or let

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 exception may be used again for the same dwelling if it has been sold and has a new owner.
• 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.

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 remains unoccupied and has not been transferred by the executors or administrators to the beneficiaries or sold to anyone else.

The Regulations provide for a 12-month exception to the 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.

Annexes forming part of, or being treated as part of, a main dwelling

A dwelling that forms part of a single property with one or more dwellings that is being used by a resident of one of the other dwellings as part of their sole or main residence.

Seasonal Homes when year-round, permanent occupation is prohibited

Certain dwellings may have restrictions on them which means that the dwelling could not reasonably be occupied as a permanent residence.

These dwellings will not be subject to a premium where they cannot be used as a permanent residence. Examples include:

• Purpose-built holiday accommodation which can only be used as holiday accommodation, or;
• Dwellings which have planning restrictions whereby they cannot be occupied for at least 28 continuous days in a year.

Job-Related Dwelling

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.

If you believe your property will qualify for one of the above exceptions please complete our Second Home Levy Exception form.

Property Charges

Council tax on empty or second homes in the Stafford Borough Council area will be payable as follows:

Furnished and Second Homes

Furnished and unoccupied

• 100% charge (200% from 1 April 2025)