Second and empty homes

From 1 April 2025, we will charge the following council tax premiums on empty homes in our district. 

• Empty for up to a year - no premium - the standard council tax charge will apply.
• Empty for between 1 and 5 years - we will charge double the council tax charge due on the property (200%)
• Empty for between 5 and 10 years - we will charge three times the council tax due on the property (300%)
• Empty for more than 10 years - we will charge four times the council tax due on the propery (400%)

Regulated exceptions

As standard, the following properties will be exempt:

• A home which would be the sole or main residence, but the occupier lives in a home provided by the Minstry of Defence (i.e. the person is posted away from home). (Class E)
• Dwellings which form annexes, which are being used as part of the main residence. (Class F)
• Properties that are actively being marketed for sale or rent (Class G/H) - a maximum 12 months exemption applies. 
• Properties which fell within exempt Class F and where probate has recently been granted - a maximum of 12 months exemption from the grant of probate or letters of administration. This runs concurrently with the 6-month exemption following probate. (Class I)
• Empty property undergoing or requiring major repairs or structural alterations (Class M) - a maximum 12 months exemption applies. 

Properties being actively marketed for sale or rent

We will require evidence to determine if the Class G/H exception applies, including:

• Evidence that the property is clearly advertised for sale or let and through a recognised agent (e.g., contracts, advertisements, evidence of viewings).
• Evidence that the property is being self-marketed by the owner or landlord, such as advertisements in recognised media or evidence of viewings.
• Proof that the property is listed for sale or rent at a market-appropriate price for its type and location.
• Evidence of legal or technical issues that may prevent the sale or letting of the property.

This exemption will only be granted once per taxpayer or jointly liable taxpayers or, where a property is let, that the property has been let for a continuous period of at least 6 months since the exception last applied.

Properties undergoing or requiring major repairs or structural alterations

Major repairs or strructural alterations are those that would make the house uninhabitable whilst the works take place.

Bathroom or kitchen refits are not considered major or structural repairs. 

We will require evidene of the structural repairs being carried out and why the home is uninhabitable during the works. 

Local exceptions

• We may consider waiving the premium for new owners of properties that were subject to a long-term empty charge prior to change of ownership.
• Where a property subject to a premium charge has undergone a recent relevant transaction (e.g., sale completion or new long-term lease), the premium will cease on the date of the transaction for up to 12-months. If the property remains empty 12-months after change of ownership, the rules detailed in this policy will apply.
• Where council taxpayers can demonstrate the premium charge would cause exceptional financial hardship, we may consider also consider waiving the premium. To be eligible, a homeowner must be:
  • Liable for the council tax premium on an empty home within the Lichfield District Council area.
  • Able to demonstrate that paying the empty homes premium would cause exceptional financial hardship.
• Applications for hardship exceptions will be assessed on a case-by-case basis, based on the following criteria:
  • The applicant can demonstrate that paying the empty homes premium would cause significant financial hardship.
  • The applicant is experiencing sudden and exceptional changes in their financial circumstances (e.g., job loss, significant reduction in income, or unexpected expenses).
  • The household’s disposable income after essential living expenses is insufficient to meet the premium cost.
• Supporting evidence for financial hardship must include:
  • Income and expenditure statements.
  • Copies of bank statements for the last three months.
  • Details of any other financial assistance being received (e.g., benefits or grants).
  • Proof of recent changes to financial circumstances, such as redundancy letters or benefits awards.

To apply for an exception, please email revenues@lichfielddc.gov.uk - we will publish an online application form shortly.

Read our second and empty homes policy.