Council tax empty property premium

Two exemptions from a long-term empty home premium exist, as follows:

1. A home which is or would be the sole or main residence of a member of the armed services, who has been provided with a home because of such service
2. A home 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

The above exemptions will continue to apply for long term empty homes but will also now apply to the second homes premium.

This exemption may apply for up to 12 months from the point from which the home was first marketed for sale or letting and will end either when the 12-month period expires, when the home has been sold or let or when it is no longer actively marketed for sale or letting. The following conditions apply to this exemption class:

• The same owner may only make use of the exception for a home marketed for sale once.
• The same exemption, may, however, be used again for the same dwelling if it has been sold and has a new owner.
• The same owner, may, however, make use of the exemption for homes marketed for letting multiple times, provided the homes concerned have been let for a continuous period of at least 6 months since the exemption last applied.

There is an existing Class F Council Tax exemption for prescribed homes that are subject to probate. When a home 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 6 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.

This exemption class I provides for a 12-month premium exemption for both second home premiums and long-term empty home premiums. The 12-month period begins from the date that probate is granted, or letters of administration have been issued and runs concurrently with the existing 6-month Council Tax Class F exemption.  This exception will continue for 12 months where the conditions apply or until the dwelling has changed ownership, by being sold for example. 

Generally, a home may be classed as a job-related dwelling where it is provided by a person’s employer for the purposes of performing their work. The definition of a job-related dwelling for this exemption class, is as follows:
It is provided to a person, their civil partner or their spouse by reason of employment and:

• It is necessary for the proper performance of their employment,
• It is provided for the better performance of their employment, and it is one of the kinds of employment where it is customary for employers to provide homes for their employees,
• Special security arrangements are in force and the employee resides in the dwelling as part of those arrangements due to a special threat to their security.

Examples may include headteachers for boarding schools who are required to live in school accommodation, ministers of religion or certain care workers who need to live on site to carry out their role.

Where a dwelling comprises an occupied caravan pitch or boat mooring, a premium exemption will apply.

Where homes have restrictions placed upon them that prevent them from being reasonably occupied as a permanent residence, they shall not be subject to a premium. That may apply for example, where planning restrictions explicitly set out that the dwelling cannot be used as a main residence. Additionally, this exemption also provides for homes subject to planning restrictions whereby they cannot be occupied for at least 28 continuous days in a year. 

Where a home requires or is undergoing major repairs or is undergoing structural alteration, it may be exempt from the long-term empty home premium for up to 12 months. Where major repairs are completed in less than 12 months, the exemption will still apply to the home for up to 6 months or until the end of the 12-month period, whichever occurs sooner.

This exemption only applies for long-term empty homes and cannot apply again unless the home has been sold. If the home is substantially furnished and becomes a second home without a resident, then this exemption will end.

If you want us to consider removing the premium you need to provide evidence of the date you moved in. Types of evidence that we accept include: 

• Your closing Council Tax bill for your old address showing your dates of residency
• Notification to your mortgage company that you are now living at this address;
• Notification of changing your buy to let mortgage to an in-residence mortgage; 
• Removal firm receipts. 

Utility bills will not generally be acceptable as evidence of residency.

You can send the evidence using the Evidence Form.

Council Tax Evidence Form

If you have more than one home, we will need to determine where your main residence is located. We may ask you some of the following questions to determine your place of residence for Council Tax purposes:   

• Where does your family live? 
• Where do your children go to school?
• Where do you keep most of your possessions? 
• Do you normally rent out this property? If so, is this is a period in between tenancies?
• Where are you registered for your GP and / or dentist?
• What security of tenure do you hold in this property? (do you own or rent it?)
• How much time do you spend at this property on average in a week?
• Where are you registered to vote?
• Is this property your main home for your buildings and contents home insurance?
• Do you have a buy to let mortgage?
• Where are you registered for tax purposes?

After considering the above, the Council will decide whether your sole or main residence is elsewhere. If you disagree, you will need to provide evidence. Examples of evidence include the following: 

• Your closing Council Tax bill for your old address showing your dates of residency at that place; 
• Notification to your mortgage company that you are now living at this address;
• Notification of changing your buy to let mortgage to an in-residence mortgage 
• Removal firm receipts

When working abroad, your Harrow address will generally be considered your sole or main residence if you intend to return.

You can send the evidence using the Evidence Form.

Council Tax Evidence Form

There is generally no reduction for empty furnished or unfurnished properties in Harrow. In some circumstances, properties can be exempt. Exemptions depend on the reason the property is empty.

For further details please see Council Tax Discounts and Exemptions

You will not be charged the premium if you are a required to live elsewhere while serving in the UK Armed forces. This may include:

• accommodation provided by the armed forces
• other accommodation that you need to live in for the purposes of your service.

You will need to provide confirmation of this requirement. For further details see UK Armed Forces Discounts.

If you are contractually required to live elsewhere as part of your employment, then you will need to provide your employment contract. You will not be charged a premium if your supporting evidence confirms this. 

Council Tax Evidence Form

Regulations provide that where occupation is restricted for a continuous period of at least 28 days, the premium charge will not apply. If other planning restrictions apply which prevent your occupation, you may be entitled to an exemption from the premium charge also.

Evidence of either of the above must be provided for us to consider your request for an exemption from the premium charge. 

Council Tax Evidence Form

An unoccupied annexe may qualify for an exemption from a premium charge.

For further details see Council Tax Exemptions for Annexes

To establish whether an exemption from a premium charge is applicable, we will need a copy of supporting documentation and / or confirmation of the following:

• the property is clearly advertised for sale or let.
• the property is being marketed at a fair market value for sale or letting.
• the property does not have any artificial barriers that may prevent it from being sold or let.

Examples of evidence of the above could include:

• the valuation provided by an estate agent 
• the letter of engagement to confirm that the property is being actively marketed by them.

Council Tax Evidence Form

To establish if you qualify for an exemption, we will need documents confirming:
 

• when the works commenced, 
• when the works were finished and
• the nature of the works carried out or being carried out.

Council Tax Evidence Form

If none of the above conditions apply, but you believe that you should not be liable for the premium as you meet the exemption requirements for another class of exemption, please provide details of this with supporting evidence.

Council Tax Evidence Form