You may not have to pay Council Tax on a property that’s waiting for a minister of religion to live in it.
The property needs to be where they’ll perform the duties of their office.
Empty properties and second homes
We normally continue to charge Council Tax on empty properties.
There are discounts and exemptions for certain circumstances. You can find out if you’re eligible and how to apply below.
Long Term Empty Property Premium
Empty and unfurnished properties, including those needing or undergoing major repairs or structural alterations, are not exempt from council tax. This follows a change in the law on 1 April 2013.
Properties that are empty (vacant and substantially unfurnished) for one year or more are subject to a premium. From 1 April 2024, the following premiums apply:
- For properties that have been empty for one or more years, but less than five years, the premium is 100%. This means you will be asked to pay 200% of the full council tax bill. (Prior to 1 April 2024 the property could be empty for 2 years before the premium became payable)
- For properties that have been empty for five or more years, but less than 10 years, the premium is 200%. This means you will be asked to pay 300% of the full council tax bill.
- For properties that have been empty for 10 years or more, the premium is 300%. This means you will be asked to pay 400% of the full council tax bill.
If a premium becomes payable during the financial year, you will be sent a revised bill.
As this premium applies to the property, a change of ownership or tenancy will not affect the premium. If the property had already been empty or substantially unfurnished for one or more years when you bought or leased it, you will have to pay the extra council tax. Some properties are still eligible for an exemption.
For more information or to make an online application visit sutton.gov.uk/counciltax
Unoccupied and Unfurnished Properties
There is no discount or exemption for unoccupied or unfurnished properties. This includes unoccupied or unfurnished properties undergoing major works, repairs, or structural alterations. The exemption that used to be awarded for this ended on 1 April 2013.
Second Homes/Unoccupied Furnished Properties
Currently second homes/unoccupied but furnished properties pay a 100% Council Tax Charge.
However, Section 80 of the Levelling Up and Regeneration Act 2023, gave Local Authorities in England the power to charge a Council Tax Premium of 100% on such properties from 1 April 2025.
For Council Tax purposes, a second home is defined as a property which is substantially furnished but is no-ones sole or main home. This includes properties that are left empty and furnished or the owner/occupier has a main residence elsewhere.
.At a meeting on 13 March 2024 the Council’s Housing, Economy and Business Committee agreed to implement the 100% Council Tax premium on second homes from 1 April 2025. This means such properties will be subject to pay 200% Council Tax from this date.
Where appropriate, the Second Home Premium will be included on the 2025-2026 annual bills that will be issued towards the end of March 2025.
There is no right of appeal against the council’s decision to charge the premium. However, if you believe the premium should not apply to your property as it is no longer a second home then you need to email counciltax@sutton.gov.uk to explain why, provide the effective date and provide supporting evidence of when the property ceased to be a second home.
Such evidence can include a copy of a tenancy agreement if the property is occupied by a tenant or if you have moved into your property as your main residence identification documents that include your address such as a copy of your driving licence together with a copy of your closing Council Tax bill for your previous addresses or a copy of your dated check out report if you were a tenant at your previous address.
Exceptions to the Second Home Premium
The government has confirmed there will be certain exceptions to this premium from 1 April 2025 as follows:
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 from date first actively marketed)
Class H - Dwellings being actively marketed for let (12 months limit from date first actively marketed)
Class I - Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months limit from date probate/letters of administration granted)
Class J - Job-related dwellings
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 planning condition preventing occupancy for more than 28 days continuously.
Further details regarding the exceptions can be found in this guidance issued by the government
Please note, if you believe your property should be exempted from the Second Home Premium, you will not be able to apply for the relevant exception until you have received your annual bill which will be issued towards the end of March 2025. Your application will then be considered in accordance with the guidance provided by the government and, having read the guidance, you will need to include evidence to substantiate your application. Your Council Tax will remain payable in accordance with the instalments detailed on your 2025-2026 annual bill until we have considered your case.
Holiday lets/self catering accommodation
From 1 April 2023 the rules regarding self-catering and holiday lets changed. A property can be subject to business rates rather than Council Tax. Details of the criteria and how to inform the Valuation Office Agency (responsible for determining rateable values for Business Rates and Council Tax bands) can be found within the Introduction to business rates self-catering and holiday let accommodation
The Valuation Office Agency will determine whether your property should be listed for Council Tax or Business Rates. The Council has no jurisdiction over their decision.
Discounts and exemptions for empty properties
You’ll need to know your Council Tax account number to apply for these discounts and exemptions. You can find it at the top of your paper bill or in MyAccount.
A taxpayer may be exempt from paying Council Tax if they’re living permanently in a care/nursing home or hospital as their main residence.
The exemption will apply from the date that the person left their property to move into the care home, nursing home or hospital.
It will only apply if the person has no intention of returning to their property. If the person does return to the property, the exemption will be cancelled. A Council Tax charge will apply from when they left their property.
What you'll need
You’ll need to provide a letter from the nursing/care home or hospital that confirms the placement is permanent and the date the person moved in.
Apply for an in-hospital, care home or nursing home exemption.
Moved to another property to receive care (exempt class I)
A previous owner or tenant may be exempt from paying Council Tax if they’ve moved to another property to receive care.
This can include care for:
- old age
- illness
- disablement
- alcohol or drug abuse
- mental health conditions
Apply for getting care somewhere else exemption
Moved to care for someone else (exempt class J)
A previous owner or tenant may be exempt from paying Council Tax if they’ve moved to give care to someone else.
If a property is left empty because the owner/occupier or tenant has died, it may be exempt from Council Tax.
Death of an owner/occupier
You’ll need to provide copies of:
- the owner/occupier or tenant’s death certificate
- name and address of their next of kin
- grant of probate or letters of administration (when obtained)
The exemption will continue for up to six months from the date it’s granted, provided the property remains unoccupied.
You’ll need to let us know if the property becomes occupied, is sold, or is transferred to a beneficiary.
Death of a tenant who lived alone
The exemption will apply as long as the property remains unoccupied and the tenancy remains in effect.
Once the tenancy has ended, liability for Council Tax reverts to the landlord.
You’ll need to provide:
- a copy of the person’s death certificate, and
- the name and address of their next of kin
Once the tenancy is ended, you’ll need to let us know:
- the date the tenancy ended
- the landlord’s name and address
- whether the property was a furnished or unfurnished let
If a Council Tax payer dies without leaving a will and no relatives can be traced, an exemption will apply from the date of their death.
If that happens, the liability for Council Tax falls on the treasury solicitor, an officer of the government.
If an owner/occupier or tenant has been imprisoned, their property may be exempt from paying Council Tax.
The exemption does not apply in cases where imprisonment is because they haven’t paid their Council Tax or a fine.
You’ll need to provide:
- the address of the prison in which the person is detained
- the date of their imprisonment
- their prison number (if they have one)
If a property has been repossessed by the mortgage lender, it may be exempt from Council Tax.
You’ll need to provide a letter from the mortgage company that confirms repossession.
A property may be exempt from Council Tax if:
- the previous owner has declared bankruptcy
- a person named as trustee has responsibility for the property as a result
If the person who is bankrupt still lives in the property, they remain liable to pay Council Tax until they move out.
If a property can’t be occupied because it has been forbidden by law, it may be exempt from Council Tax. For example, buildings declared derelict or unsafe.
You’ll need to provide evidence that the property legally can’t be occupied.
If a property is owned by a registered charity, and was last occupied for the work of that charity, it may be exempt for up to six months.
You’ll need to provide evidence and include your registered charity number.
If a property would usually be occupied only by students, but there’s nobody currently living there, it may be exempt from paying Council Tax.
Caravan pitches that are not occupied by a caravan are exempt whilst they’re empty.
You’ll need to provide full details of the pitch and the date it became empty.
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