Unoccupied properties

From April 2024 we have changed the council tax scheme for empty properties. Full council tax is payable for the first-year properties are unoccupied, from the date a property becomes empty and unfurnished and will double in the second year if the property continues to be empty by applying a 100% empty homes premium (previously two years). The remaining premiums in the Council Tax (Empty Dwellings) Act 2018 remain unchanged. We believe the change will encourage more empty properties into productive use while enabling us to raise additional revenue’.

Empty homes are those which are unoccupied and substantially unfurnished. "Substantially unfurnished” is not defined in council tax legislation. A property which is substantially unfurnished is unlikely to be occupied or be capable of occupation. A property which is capable of occupation can reasonably be expected to contain such items of furniture such as a bed, chairs, table, wardrobe or sofa. The quantity of furniture present in the property in relation to its size will also be a determining factor.

Should you purchase a property that is already empty, you should check with us the date the property first became empty and unfurnished to be able to determine when a premium would commence.

The following premiums will apply to properties that have been empty for more than five years.

  • A premium of 200% will be applied if the property has been empty between five and ten years.
  • A premium of 300% will be applied if the property has been empty more than ten years.

Under Schedule 3 of the Local Government Finance Act 1992, civil penalties can be applied to a person who deliberately supplies false information. In addition, the provisions of the Theft Act 1968 apply to council tax.

Apply for an unoccupied property exemption

Second Homes

From April 2025 we will charge a council tax premium on second homes. This means that from 1 April 2025 council tax will double on second homes. For council tax purposes second homes are properties that are furnished but where no-one lives as their sole or main residence.

Exceptions to Premiums

From the 1 April 2025 the Government has introduced exceptions to premiums.

Some exceptions apply to both premiums on second homes and unoccupied empty properties and some only apply to one. Some exceptions are limited to 12 months only. The exceptions to premiums are listed below.

Please remember these are exceptions to premiums not exemptions from council tax which will remain payable. 

Annexes and military accommodation (Class E and Class F)

These exceptions already exist for empty homes and now also apply in the case of the second homes premium.

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

Which should I apply for?

Class E - for long term empty homes and second homes - Defined as 'A 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 - for long term empty homes and second homes - Defined as 'Annexes forming part of, or being treated as part of, the main dwelling'

Actively marketed for sale or let (Class G and Class H)

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 6 months since the exception last applied

Which should I apply for?

Class G - for long term empty homes and second homes - Dwellings being actively marketed for sale (12 months limit)

Class H - for long term empty homes and second homes - Dwellings being actively marketed for let (12 months limit)

Probate (Class I)

Following a grant of probate the owners of a 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 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 6-month exemption.

Job related dwellings (Class J)

A dwelling would be classed as a job-related dwelling where it is 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.

Occupied caravan pitches and moorings and seasonal homes (Class K and Class L)   

These apply only to second homes

Which should I apply for?

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

Major repairs (Class M)  

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 6 months or until the end of the 12 months whichever is sooner.

This exception only applies on empty homes. 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.

How to apply for an Exception to the Premium.

If you believe your property falls within a class of exception, please email

secondhomes@warrington.gov.uk quoting your council tax reference in the subject field. You should then confirm the class of exception you wish to claim. If you wish to claim an exception under Class G or Class H the following additional information will be required:

  • The exact date the property started being advertised for sale / let
  • Details of where the property is being advertised for sale / let, for example web address, estate agents

The following information will be required should you wish to claim an exception under Class M:

  • Confirmation the property is unfurnished
  • A list of the major repair work required, or structural work being undertaken
  • Photographs and surveyors report to support your claim

If your claim for an exception is approved, a bill will be issued to you effective from 1 April 2025 without the premium.

4 July 2025