Long-term empty properties and second homes

Unoccupied and unfurnished properties

A full Council Tax exemption applies for up to 28 days when a property first becomes empty and unfurnished. After 28 days, full Council Tax is due.

The exemption applies to the property, not the owner, meaning if you buy a property that has been empty for more than 28 days, you may be liable for the full charge. You will also pay 100% Council Tax if the property needs major repairs or alterations.

Long-term empty properties

A premium is payable in respect of long-term empty properties. This additional charge is paid on top of the standard Council Tax bill. The premium is intended to:

• bring long-term empty homes back into use to provide safe, secure and affordable homes
• generate funding to support the delivery of local services

Charges from 01 April 2024

The term 'substantially unfurnished' is not defined in the legislation, but we consider a dwelling substantially unfurnished if it lacks sufficient furniture or white goods such as beds, sofas, tables, fridge freezers, and cookers. Policies may vary by local authority.

We assess the date the property became empty, not when you acquired it. For instance, if a property became empty on 01 April 2023, you will be charged the premium from 01 April 2024, even if purchased in December 2023.

If you are buying an unoccupied, substantially unfurnished property, contact us to learn about potential Council Tax charges and plan your budget accordingly.

Other Local Authorities may have different policies.

Second home premium

Second homes for Council Tax purposes are dwellings that are substantially furnished but are not occupied as anyone’s sole or main residence. A 100% premium (2 x charge) will apply for these types of properties from 01 April 2025.

Government have provided specific exceptions from both the second home and long-term empty premiums.

Exceptions

• Class E – 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 – Annexes forming part of, or being treated as part of, the main dwelling.
• Class G – Dwellings being actively marketed for sale (12 months limit).
• Class H – Dwellings being actively marketed for let (12 months limit).
• Class I – Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12-month limit from grant of probate/letters of administration).
• Class J – Job-related dwellings as defined by the schedule of The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003.
• Class K – Occupied caravan pitches and boat moorings.
• Class L – Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or a planning condition prevents occupancy for more than 28 days continuously in a year.
• Class M – Empty properties undergoing or requiring structural alterations or major repairs (12 months limit).

If you have been charged a premium and your property falls within one of the qualifying exceptions, email Council.Tax@colchester.gov.uk providing evidence of the qualifying exceptions. View the full government guidance on exceptions

Exempt properties

In certain circumstances, an empty property may be exempt from Council Tax. Find out more about exempt properties