Unoccupied properties
Property definition
A property is considered unoccupied and unfurnished once the occupiers have moved out taking all their belongings with them and the majority of the furniture has been removed. Carpets and curtains are ignored as are built-in fires, wardrobes and some fitted kitchen items such as cookers and fridges. Any other items of furniture may result in the property being classed as furnished. Periodic checks are made on empty properties and if a visiting officer finds a property to be furnished or occupied the discount may be cancelled retrospectively and a bill for the correct charge will be issued.
We will not be able to change the date a property became unoccupied and unfurnished without supporting documentation which shows that the property did in fact become empty on the date you want us to consider.
Unoccupied but furnished properties
| Property details | Discount details |
|---|---|
| Properties which are wholly or partly furnished but not occupied as anyone's main residence | No discount applies and the full charge is payable |
Unoccupied and unfurnished properties
Cheltenham Borough Council award a 25 per cent discount for up to six months. At the end of the six-month period, if the property remains unoccupied and unfurnished, a 100 per cent long term empty charge will then be payable.
Please note: If the liable person for council tax changes after a property becomes unoccupied and unfurnished due to a tenancy ending or the property being sold the start date for the discount does not change. Therefore, all or part of the six month discount period may be used by the previous liable person.
If a property remains empty for over two years a premium charge becomes payable as detailed below.
| Property details | Discount details |
|---|---|
| Property becomes unoccupied and unfurnished | 25 per cent discount for up to six months |
| Six months after the property became unoccupied and unfurnished | Long term empty property - full charge payable |
| Two years after the property became unoccupied and unfurnished | 100 per cent empty property premium - 200 per cent charge payable |
| Five years after the property became unoccupied and unfurnished | 200 per cent empty property premium - 300 per cent charge payable |
| Ten years after the property became unoccupied and unfurnished | 300 per cent empty property premium - 400 per cent charge payable |
There are two classes of dwellings which are exempt from the premium. These are:
- a dwelling which would otherwise be the sole or main residence of a member of the armed services, who is absent from the property as a result of such service;
- a dwelling, which forms part of a single property (an annexe) that is being treated by a resident of that property as part of the main dwelling
As this premium applies to the property, a change of ownership or tenancy will not affect the premium. If when you purchased or leased your property it had already been empty and unfurnished for two years or more, you will have to pay the premium council tax charge. The additional charge can only be removed by bringing your property back into use.
The Levelling up and Regeneration Act 2023 made changes to the empty property premium and introduced a new premium for second homes.
This change allows:
- a premium charge of 100% to be charged to properties which have been unoccupied and unfurnished for over one year
- a premium charge of 100% to be charged to properties which are second homes. This means furnished properties which are not the main residence of any person
At a full council meeting on 23 February 2024 the council made the decision to adopt both the 100% premium payable after one year instead of two for council tax relating to unoccupied and unfurnished properties and the 100% premium for second home properties from 1 April 2025.
Unoccupied and unfurnished properties undergoing structural repairs
A domestic property may be classed as uninhabitable if it is empty and requires, or is undergoing, major repairs to make it habitable. Major repairs can include structural alterations to the property. Major repairs are normally considered to be those which affect the fabric of the premises such as major roof or external wall repairs, foundation work and work relating to supporting walls.
To be eligible for a council tax discount, the property must be vacant (not lived in), unfurnished and be undergoing major repair works to make it habitable.
| Property details | Discount details |
|---|---|
| Property unoccupied and unfurnished and in need of or undergoing structural repairs | 25 per cent discount for up to twelve months |
| If repair works are complete within twelve months but property continues to be unoccupied and unfurnished | 25 per cent discount can continue for up to six months after the work is completed but the total period must not exceed twelve months |
Find out more information about uninhabitable properties.
How to apply
Please contact the council tax helpline on 01242 264161 or email [email protected] if you require more information.