South Norfolk - unoccupied properties
What is the Council Tax discount for empty properties?
Since 2013 local authorities have had some local discretion over the discount level and period of award for empty properties. South Norfolk Council initially agreed a common approach with most other Norfolk Councils to offer a 3 month discount.
When reviewing our discount in 2018 rather than remove the discount entirely, we felt strongly that there needed to be a period of discount to support landlords in redecorating and re-letting properties in between tenants. It is for this reason that we provide a fully discounted period of up to one month* rather than charging from the date a property first becomes empty.
We have found that in over 65% of cases where there was an empty period, the property was re-occupied within a month without the need for a longer discounted period.
* Please note that this discount is applicable to the property from the date it becomes unoccupied and unfurnished, not the date on which liability changes. If the liable party changes within the one month period, the new party will only receive the balance of the discount period remaining.
What about long term empty properties?
Since 2013 Local Authorities have been given the power to charge a Council Tax premium for properties that have been empty for more than 2 years (where exemptions do not apply) . New legislation passed in 2018 allow this premium (or LEVY) to be increased as follows: exemptions
- an extra 100% of council tax charged where the dwelling has been empty for at least two years from 1 April 2019
- an extra 200% of council tax charged where the dwelling has been empty for at least five years from 1 April 2020
- an extra 300% of council tax charged where the dwelling has been empty for at least 10 years from 1 April 2021
Statutory exemptions do still apply and we would encourage you to check the list of exemptions to see whether your property fits into any of the categories that could be exempt.
Exceptions to council tax premiums for long-term empty homes
The government recognises that there are instances, where it may be inappropriate for the council tax premiums to apply.
The regulations prescribe classes of dwellings which are excluded from the council tax premiums, these exceptions came into effect from 1 April 2025.
These exceptions only exclude these dwellings from premiums, these do not affect the standard rate of council tax they may be liable for. Exceptions may apply in succession where the dwelling meets the necessary criteria.
Exceptions from this empty premium apply from 2025/2026 and we would encourage you to see whether your property fits into any of the appropriate categories.
Should you wish to apply for an exception please contact us in writing or by email, outlining the reasons why you believe the premium should not apply. The council will then assess whether an exception would apply in the circumstances.
| Class of Dwellings | Application | Definition |
|---|---|---|
| Class E | Long Term Empty homes and | Dwelling which is or would be someone's sole or main residence if they were not residing in job-related armed forces accommodation |
| Class F | Long Term Empty homes and | Annexes forming part of, or being treated as part of the main dwelling |
| Class G | Long Term Empty homes and | Dwellings being actively marketed for sale (12 months limit) |
| Class H | Long Term Empty homes and | Dwellings being actively marketed for let (12 months limit) |
| Class I | Long Term Empty homes and | Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
| Class M | Long Term Empty home only | Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) |
If an individual believes they have been inappropriately charged a premium on their dwelling, they should in the first instance contact us, as we can advise how we have determined a premium should apply in these circumstances.
Additionally, they will be able to make any necessary amendments where there is evidence to show a premium should not be applied.
If the individuals have then discussed the issue with their local council, but they are not satisfied with the council’s response, they may be able to appeal to the Valuation Tribunal.
