Empty unfurnished properties
Unfurnished properties are eligible for a 100% discount for the first month that they are unoccupied. After the first month Council Tax will be charged at the full amount. This discount will commence as soon as you (or your tenant) leaves the property to live elsewhere.
This does not apply to properties where the occupier has left the property on a temporary basis, for example for work or travelling purposes.
To apply for this discount, the property must not be anyone’s main residence.
Unoccupied and unfurnished properties undergoing major repair or structural alteration may qualify for a 25 per cent discount, allowed for up to one year only.
From 1st April 2019 to 31st March 2024, an unfurnished property that has been empty for two years or longer has been charged at 200% of the tax set.
From 1st April 2024, an unfurnished property that has been empty for 12 months or longer is charged at 200% of the tax set.
From 1st April 2020, an unfurnished property that has been empty for five years or longer has been charged at 300% of the tax set.
From 1st April 2021, an unfurnished property that has been empty for ten years or longer will be charged at 400% of the tax set.
Empty Furnished Properties up to March 31st 2025
There will no longer be a discount for furnished properties that are not occupied as someone's main residence, Council Tax will be charged at the full amount.
Furnished Properties without a Resident (added 5th March 2024)
The Levelling Up and Regeneration Bill 2023 introduced a premium charge of up to 100% for domestic properties that were considered to be furnished without a resident. Often these are referred to as ‘second homes’ but apply to all properties which are furnished but not being used as the sole or main resident of the occupant.
The City Of Lincoln Council at its Full Council meeting on 27th February 2024 agreed to introduce the 100% premium charge from 1st April 2025. This means that if you are the owner of a ‘second home’ in Lincoln, from 1st April 2025 you will be paying 200% of the council tax set.
We are expecting that there will be some exemptions to this charge – and these will be considered over the next 12 months. However this is the required notification of the introduction of the charge.
If you have a domestic property that you are renting as a holiday let for more than 70 days a year, you should contact the Valuation Office to see whether your property belongs in the business rates listings. Otherwise you may be subject to the double charge.
Unoccupied properties
An unoccupied property may be exempt from Council Tax in any of the following circumstances:
- Unoccupied properties which are owned by a charity (exempt for six months)
- Unoccupied properties left empty by a person living in a hospital or a care home
- Unoccupied properties awaiting probate or letters of administration to be granted (and for up to six months after probate granted)
- Unoccupied properties where occupation is prohibited by law
- Repossessed property
- Property left empty by a bankrupt
- A pitch or mooring not occupied by a caravan or boat
- Unoccupied annexes or properties situated within the curtilage of another dwelling
- The taxpayer is in prison
- The taxpayer has gone to live elsewhere to receive personal care
- The taxpayer has gone to live elsewhere to provide personal care
Occupied properties
A property will be exempt from Council Tax if it is one of the following;
- Colleges/University halls of residence
- Properties occupied solely by full time students
- Armed Forces accommodation
- Visiting forces accommodation
- Property occupied only by people under the age of 18
- Properties occupied solely by those who are severely mentally impaired
- Diplomats property
- Annexe occupied by a dependant relative