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 | Charge details |
|---|---|
|
Properties which are wholly or partly furnished but not occupied as anyone's main residence. It may be that it is your second home, and you have a main residence elsewhere, a furnished rental that is not currently occupied or a property which is occupied by someone who has a main residence elsewhere. |
No discount applies and a premium charge of 100% is payable. Total charge of 200%. |
Exceptions to the premium charge
There are some exceptions to the second home premium. If your property meets the criteria, from 1 April 2025 you will be able to make an application for your property to be considered for one of the exceptions. Evidence will need to be provided at that point to demonstrate that the eligibility criteria has been met. More details are provided further down this page
Unoccupied and unfurnished properties
Cheltenham Borough Council awards 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 person liable 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 one year, 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 | Full charge payable |
|
One year 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 currently 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 per cent to be charged to properties which have been unoccupied and unfurnished for over one year
- a premium charge of 100 per cent 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 per cent premium for second home properties from 1 April 2025.
Exceptions to the premium charge
There are some exceptions to the second home premium. If your property meets the criteria, from 1 April 2025 you will be able to make an application for your property to be considered for one of the exceptions. Evidence will need to be provided at that point to demonstrate that the eligibility criteria has been met
|
Exception Class |
Exception may apply to |
Exception definition |
|---|---|---|
|
Class E |
Long-term empty and second homes premium |
Dwelling which is or would be someone's sole or main residence if they were not residing in job-related armed forces accommodation For more information or to make an application, please contact the council tax helpline on 01242 264161 |
|
Class F |
Long-term empty and second homes premium |
Annexes forming part of, or being treated as part of, the main dwelling |
|
Class G |
Long-term empty and second homes premium |
Dwellings being actively marketed for sale (12 months limit) at a fair market value or a recent offer to purchase the dwelling has been accepted but the sale has not been completed. 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. The exception cannot be awarded again until the property has been sold and has a new owner. |
|
Class H |
Long-term empty and second homes premium |
Dwellings being actively marketed for let (12 months limit) at a fair market value. The exception will end either when the 12-month period has ended, when the dwelling has been let or when the dwelling is no longer actively marketed for let. This exception can only be awarded again after the dwellings has been let for a continuous period of at least 6 months since the exception was last applied |
|
Class I |
Long-term empty and second homes premium |
Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration). 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 awarded once probate has been granted. This exception will run for 12 months or until the dwelling has changed owner by being sold. For more information or to make an application, please contact the council tax helpline on 01242 264161 |
|
Class J |
Second homes premium only |
Job-related dwellings where a person must live for the purpose of performing their work A 50 per cent discount can be awarded for properties classed as second homes which are occupied as job-related dwellings or retained because you live in a property classed as a job-related dwelling. Find out more about job related homes discount |
|
Class K |
Second homes premium only |
Occupied caravan pitches and boat moorings. For more information or to make an application, please contact the council tax helpline on 01242 264161 |
|
Class L |
Second homes premium 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 For more information or to make an application, please contact the council tax helpline on 01242 264161 |
|
Class M |
Long-term empty premium only |
Empty dwellings that need or are undergoing major repairs or structural alterations (12 months limit) In Cheltenham we award a 25 per cent discount for properties requiring or undergoing major repairs or structural alterations (please see below for further details about this discount).This exception has primarily been created for Local Authorities that do not offer a Major Repairs Discount. |
In all cases eligibility for the above exceptions will be assessed in accordance with the guidance issued by the government and supporting evidence provided by the council tax payer. An exception will not be granted where sufficient information is not provided to demonstrate that the eligibility criteria has been met.
In some circumstances properties can qualify for a full exemption to the council tax charge
Further information on other discounts and full exemptions from council tax
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 |
Further 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.