Council Tax empty properties and second homes
Unfurnished property discount
- 100% discount is applied from the date the property becomes empty (this is not dependant on who is liable for the Council Tax charge)
- Full charge applies after one month for up to 12 months after the property has become empty and unfurnished
- An unfurnished property that has been empty for 12 months or longer is charged at 200% of the tax set
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% discount, allowed for up to 1 year only.
Long term empty properties
- An unfurnished property that has been empty for 5 years or longer has been charged at 300% of the tax set
- An unfurnished property that has been empty for 10 years or longer will be charged at 400% of the tax set
Furnished Properties without a resident
The Levelling Up and Regeneration Bill 2023 introduced a premium charge of up to 100% for domestic properties that are 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.
You will pay 200% of the Council Tax set unless the following exceptions apply:
- Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation
- Annex forming part of or treated as part of the main dwelling
- Dwelling being actively marketed for sale (12 months limited)
- Dwelling being actively marketed for let (12 months limited)
- Unoccupied dwelling which falls within exempt class F and where probate has recently been granted (12 months from grant of probate/letter of administration)
- Job-related dwelling
- Occupied caravan pitches and boat moorings
- 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
- Empty dwelling requiring or undergoing major repairs or structural alteration (12 months limited)
City of Lincoln Council will apply the exception based on information currently known to the team. However, if you believe that you meet one of the exceptions above, please contact us and provide appropriate evidence.
Email: Council.Tax@lincoln.gov.uk
Call: 01522 873 217
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.