Empty homes
Empty homes premium
When a home has been empty and unfurnished for one year, an extra premium is paid on top of the council tax. The amount of the premium increases, the longer the property is empty and unfurnished. The amount of the premium will depend on when the property first became empty and unoccupied.
The empty homes premium does not apply to:
- annexes used as part of the main house
- properties where the resident is asked to live elsewhere by the Ministry of Defence
In these circumstances, a full charge is due. If you buy a property which has been empty for one year, this premium will apply straightaway. It will apply until you occupy the property. It will continue to apply if you are refurbishing the property before you or a tenant move in.
The table below sets out the premium that we will add to your council tax bill:
Period Empty | Charge |
0 to 7 days | Exempt (100% discount) |
7 days to 1 years | Full charge |
1 years to 5 years | Full charge + 100% Levy (double) |
5 years to 10 Years | Full charge + 200% Levy (triple) |
Over 10 years | Full charge + 300% Levy (quadruple) |
Exception to the premium
- Properties where probate has recently been granted- After probate the property can be exempt for up to six months. At the expiry of the exemption the property will have an exception from the premium for a further 6 months.
- Properties being actively marketed for sale or let - A 12 month exception to the premium applies to properties that are actively marketed for sale or let. The exception would run from when the exception first applies until the end of the exception period or until the property is no longer actively marketed, sold, or let (whichever is sooner).
- Annexes being used as part of the main home-An exception to the premium for annexes which form part of a single property which includes at least one other property. The exception will not apply to annexes where they are not being used as part of the main residence.
- Armed forces accommodation- The premium does not apply to your second home where you have been provided with armed forces
- Property undergoing major repair work- The premium does not apply where the empty property is undergoing major work to make it habitable, or structural alterations, and the major work was completed less than 6 months ago. This exception is for a period of up to 12 months. This exception can be re-awarded following a sale of the property, if the criteria is met again.
If you qualify for an exception this will limit your council tax charge to a full charge, which must still be paid. However, the additional premium will not be added to your account for the period of the exception. After the except expires you will be charged the appropriate premium as shown in the table above.
Apply to an exception to an empty homes premium (Word doc, 14 KB)
The completed forms must be sent to ctax@guildford.gov.uk.
For details on the charges for second homes (no-ones main home which is furnished) see our Second Homes page.
If we have billed you for an empty home and it is no longer empty (i.e. someone has moved in, you have sold it or any other change) let us know.
For details of exemptions and other discounts, see council tax discounts and reductions.