The Council tax payable on an empty property will depend on the circumstances.
Unoccupied and unfurnished properties
Unoccupied and substantially unfurnished properties are entitled to a 100% discount for 1 month. This discount is granted from the date the property became unoccupied and unfurnished, which may not be the date of purchase.
How to apply
To make a claim complete the following form
Unoccupied and furnished properties
There is no council tax discount. The full council tax charge is due from the date the property became unoccupied.
The council tax bill will be reduced by 50% for a maximum of twelve months providing the empty property is either:
- undergoing major repair work or structural alteration, or
- needs major repair work to make it habitable.
The 50% discount will not apply unless the work is structural or major.
To receive the major repair/structural alterations discount you need to notify us promptly of any structural alterations because we may need to visit the property.
After twelve months, the full council tax charge is payable even if your property is still uninhabitable.
How to apply
To make a claim complete the following online form:
Empty property premium
We are committed to reducing the number of empty homes in Preston and on 13 December 2018, we reviewed our policy for charges on empty homes. We introduced the following changes over a three year period to help us do this:
- Properties which have been empty and unfurnished for two years or more are charged an additional 100% premium on top of the full Council Tax
- From the 1 April 2020, properties which have been empty and unfurnished for five years or more have an additional 200% premium charged on top of the full Council Tax
- From 1 April 2021, a premium of 300% is charged on properties that have been empty and unfurnished for ten years or more
Empty property premium exceptions
Exceptions may apply for empty annexes, property left empty by service personnel and in other locally determined circumstances.
For more information please see the Council Tax Premium - Policy Guidelines for Determining Local Exceptions.
How to apply
To apply for an exception to the council tax empty property premium complete the following online form:
Please note: the Council Tax will remain due and payable at the current rate pending the outcome of any review.
Empty property exemptions
Visit the Council Tax exemptions page for information on unoccupied properties which are exempt from paying Council Tax.