Empty property charges

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Council Tax is payable on empty properties, and a premium may be charged in some cases.  We do not give discounts for empty properties. This includes:

  • Second homes
  • Properties undergoing major repair or structural alteration

Current empty property Council Tax premiums

Wandsworth Council already operates the 'long-term empty (LTE)' premium. This means an additional charge is added if a property has been empty and substantially unfurnished for at least two years. The current premiums are summarised as:

  • From 1 April 2019, properties that have been unoccupied and unfurnished for more than two years will be charged an additional premium of 100% Council Tax
  • From 1 April 2020, this premium increased to 200% for properties that have been unoccupied and unfurnished for more than five years
  • From 1 April 2021, the premium increased to 300% for properties that have been unoccupied and unfurnished for more than 10 years
  • This is regardless of any change of ownership during that period

New premiums from 1 April 2025

As part of plans to bring empty or underused homes back into use, the Council intends to use discretionary powers provided by the Levelling Up and Regeneration Act 2023.

Long-term empty property premium

From 1 April 2025 an additional premium of 100% will be charged if a property is unoccupied and unfurnished for more than one year rather than after two years.

Second homes premium

From 1 April 2025, properties that are considered second homes will be charged an additional premium of 100% Council Tax.

Second homes are defined on any day as a dwelling that is substantially furnished, and it is not someone’s sole or main residence.

What an exception means

An exception (from the premiums) means that the additional 100% Council Tax is not added to your bill. Just the standard rate of Council Tax is charged.

To ensure that the new premium measures are effective, the government also published a consultation on 6 July 2023 seeking views on circumstances where it may not be appropriate for these premiums to apply.

As a result of the consultation, the government brought in new legislation introducing a minimum level of statutory 'exceptions' to the premiums, dependant on the status and circumstances of the property. These exceptions are listed below.

Exceptions from both premiums

The following exceptions are in place for both the second home and long-term empty property premiums:

  • Undergoing probate
  • Actively marketed for sale
  • Actively marketed for let
  • Annexes
  • Armed forces

Undergoing probate

Inherited properties will have a 12-month exception from the premiums after probate or letters of administration have been granted.

Properties which are empty following the death of the previous occupant receive  a full 100% exemption from Council Tax immediately following the date of death, right up to six months following the grant of probate.

This effectively means the property will become liable for only the standard rate of Council Tax once that full exemption has ended, for a further six months, as it will be protected from the premiums for that extra period.

For example:

  • Until probate granted and six months after = 100% exemption
  • Six to 12 months after probate granted = standard 100% Council Tax, no premium
  • Over 12 months after probate granted = 100% premium levied

Actively marketed for sale

The exception will apply for a 12-month period from the start of the active marketing period or until the property is no longer actively marketed or sold (whichever is sooner).

To be eligible for exception, there must be a legal contract in place with an estate agent, including terms and conditions.

This exception includes property sales under offer.

The exception cannot reapply unless the property is sold, constituting a relevant transaction (sale).

Actively marketed for let

The exception will apply for a 12-month period from the start of the active marketing period or until the property is no longer actively marketed or let (whichever is sooner).

Includes property where rental agreed but not started.

Marketing must include being advertised at a reasonable rental amount, with a legal contract in place with a letting agent, including terms and conditions.

Exception cannot reapply unless property has been let for a term of six months or more.

Annexes

Must form part of a single property which includes at least one other dwelling.

The exception will not apply to annexes where they are not being used as part of the main residence.

There is no time limit for this exception.

Armed forces

The exception applies to properties which are or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.

There is no time limit for this exception.

Exceptions from the second home premium

The following additional exceptions are in place for the second home premium:

  • Job-related dwellings
  • Occupied caravan pitches and boat mooring
  • Seasonal homes or planning restrictions

Job-related dwellings

The exception applies where a property is provided to a person for work and it is necessary that for the performance of the duties of employment, the employee resides in the dwelling.

The exception will not apply to cases where someone chooses to have an additional property in order to be closer to work, while having a family home elsewhere, or where an individual is posted to a new location but maintains their previous address.

There is no time limit for this exception.

Occupied caravan pitches and boat mooring

This exception is granted to a pitch occupied by a caravan and a mooring occupied by a boat.

There is no time limit for this exception.

Seasonal homes or planning restrictions

An exception will apply where properties have planning restrictions or other conditions stipulated regarding occupation or use, which prevents year-round occupation.

This includes seasonal homes where occupation is prohibited for continuous periods in excess of 28 days annually.

Also includes where the property is to be used as a holiday let only, or where occupation as anyone’s sole/main residence is forbidden.

There is no time limit for this exception.

Exceptions from the long-term empty property premium

The only additional exception for the long-term empty property premium is for properties undergoing major repairs.

Undergoing major repairs

The exception will apply for 12 months and applies where a property is uninhabitable as it is undergoing major repair works or structural alteration.

This does not include a refurbishment. It must be work being caried out on the roof or load-bearing walls.

It does not include properties which just have no electricity or water, without undergoing any major repair work.

The exception cannot reapply unless the property is sold, constituting a relevant transaction (sale).

How to apply for an exception

If you would like to review the empty status of your property and/or apply for one of the statutory exceptions to either the second home or the long-term empty property premiums, use the review forms below.

Before you apply

When you complete a review form, you will be asked to register with our third-party service provider ‘Apply4Online’.

You will also need to provide your Council Tax account reference. This can be found on your latest Council Tax bill, or on a Council Tax letter if we have recently written to you.

What happens next

Once you have submitted your review form, it may take up to 14 working days for your form to be processed. 

You do not need to contact us to chase up your application. This will slow the process down. If further information is required from you, we will contact you by email.

Other full exemptions from Council Tax for empty properties

An exemption means no Council Tax is payable at all for the period of the exemption.

Some empty properties are exempt from Council Tax. This includes properties:

  • Left empty by a deceased occupier
  • Left empty because a person is in hospital or care home
  • Left empty when repossessed by the mortgagee

See the full list of exemptions for empty properties.

Up to Council Tax

Updated: 07/02/2025