Second homes or unoccupied furnished properties
Prior to 1 April 2025, the full amount of council tax appropriate for the property’s council tax band has been payable for second homes or unoccupied furnished properties. However, with effect from 1 April 2025, following a change in council tax legislation, a premium of 100% will be applied to the council tax bill for such properties. This means your council tax bill for 2025/26 will be twice the amount of the annual year’s charge for the council tax band, and this premium will be ongoing until the property circumstances change, for instance it becomes occupied, or sold or let.
Some exception classes to the premium are available which means that you may not have to pay this premium. For example, for classes G and H below, on providing evidence from estate or letting agents, such as a copy of your contract with the agents.
We may contact you following any exception claim made, requesting further information or evidence if required. You would remain liable to pay the premium as billed pending any claim for the exception being granted.
| Classes of dwellings | Application | Definition |
|---|---|---|
| Class E | Long-term empty homes and second homes | 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 | Long-term empty homes and second homes | Annexes forming part of, or being treated as part of, the main dwelling |
| Class G | Long-term empty homes and second homes | Dwellings being actively marketed for sale (12 months limit) |
| Class H | Long-term empty homes and second homes | Dwellings being actively marketed for let (12 months limit) |
| Class I | Long-term empty homes and second homes | Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate or letters of administration) |
| Class J | Second homes only | Job-related dwellings |
| Class K | Second homes only | Occupied caravan pitches and boat moorings |
| Class L | Second homes only | 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 |
| Class M | Long-term empty home only | Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit unless it is furnished sooner) |
If you wish to claim exception from the premium, please contact us with evidence via email revenuesscanning@ealing.gov.uk, ensuring that your relevant council tax account number is part of the subject line of your email as well as the relevant address and the words “premium exception claim”. You may also contact us via www.ealing.gov.uk/counciltax
Guidance with exception classes, categorised E to M
Vacant property discount (unoccupied and unfurnished)
In Ealing, a 100% discount may be awarded for a maximum period of 14 days from the date a property first becomes unoccupied and unfurnished.
If you have purchased a property that has already been unoccupied and unfurnished for a time you will not be eligible for a new 14 day period of discount. You can only be awarded a discount for any remainder of the initial 14 day period.
Please note that when considering the date on which a property first became empty, any temporary period of occupation of less than six weeks shall be disregarded.
Some properties that become unoccupied may be exempt from council tax for longer periods of time. Please check the exemptions for unoccupied properties before you apply for this discount.
If you think you may qualify for a discount you can apply by completing the vacant property discount form
Discount for uninhabitable properties requiring major repair or undergoing structural alteration
If a property is in severe disrepair or derelict, or is undergoing major structural alterations that make it impossible to live in any part of it, the council tax band may be deleted.
For more information contact the Valuation Office Agency
Long-term empty properties
From 1 April 2020, any property that has been empty for more than 5 years is charged a premium of 200%, which means you pay three times the amount of council tax.
From 1 April 2021, any property that has been empty for more than 10 years is charged a premium of 300%, which means you pay four times the amount of council tax.
From 1 April 2024 there has been an increase in the council tax premium for unoccupied and unfurnished properties. Any property that has been empty for more than 1 year is charged a premium of 100%, which means you pay double the standard amount of council tax This change has been applied to all unfurnished and unoccupied properties which have not had anyone living there as their sole or main residence for a year or more. This replaced the previous threshold of two years. The percentage premium is added from the appropriate date depending on when the property became unoccupied and unfurnished.
The premium added will be 100% of your current council tax bill.
From 1 April 2024 the following premiums were added to council tax bills for unoccupied and unfurnished properties:
| Empty duration | Premium per cent | Total bill per cent |
|---|---|---|
| Less than 1 year | nil | 100% |
| Between 1 and 5 years | 100% | 200% |
| Between 5 and 10 years | 200% | 300% |
| Over 10 years | 300% | 400% |
These changes to legislation can be searched under Section 11B of Local Government Finance Act 1992 and Levelling-up and Regeneration Act 2023
From 1 April 2025 there are exceptions available to the Long Term Empty Premiums - see the table above on this page under Second homes or unoccupied furnished properties.
Contact the council and provide information regarding your property