Empty properties
Weekly Direct Debit council tax payments will be collected on Monday (instead of Friday) from 7 April 2025 until the end of March 2026.
You can also pay monthly on the 1st, 18th or 28th of the month.
Haven't had your council tax bill?If you've got a MyLewisham account and have registered to view your council tax account online, you won't get a paper copy of your annual bill – it'll be available to view online instead.
If you don't have MyLewisham account, you'll get a paper copy in the post as normal.
If you spend time at more than one address we have to decide which address is your main residence. We don't give discounts for second homes - you'll need to pay a full council tax charge for your second home. From 1 April 2025, an additional Council Tax empty premium of 100% will be charged on second homes.
To work out if you’re entitled to a discount we need to look into your circumstances at each address, including where you, your spouse and children live most of the time.
Use to the table below to see if you're eligible for any empty homes discount:
| Exemption class | Description | How long the exemption lasts |
|---|---|---|
| A | An unoccupied property requiring or undergoing major structural repair to make it habitable. | No reduction is available. |
| B | Unfurnished property owned by charities. | Six months since it was last occupied (as long as the property was last occupied by members of the charity). |
| C | Unoccupied and substantially unfurnished. | No reduction is available. (You can request a maximum of 4 weeks 100% discount if your property was empty and unfurnished before 1 April 2023.) |
| D | A property that is unoccupied because the previous occupant is in prison or has been detained under the Mental Health Act. | As long as the person is detained. |
| E | A property that is unoccupied because the previous occupant has now moved permanently to either a hospital, a residential care home or a nursing home. | Indefinite. |
| F | Unoccupied property, where the sole occupier is now deceased. | Until probate or a letter of administration is granted or for a period of up to six months after the date when probate or a letter of administration is granted. If the property remains unoccupied longer than six months after the grant of probate, no further reduction can be given. |
| G | Unoccupied property where occupation is prohibited by the law. As of 1 April 2007, this exemption also applies if a planning condition prevents occupancy. | As long as occupation is prohibited. |
| H | Unoccupied property held for occupation by ministers of religion. | As long as the property remains empty. |
| I | Unoccupied property previously the main home of a person now living elsewhere and receiving personal care (but not in a hospital or nursing home). | As long as the property remains empty. |
| J | Unoccupied property previously the main home of a person now living elsewhere for the purposes of providing personal care. | As long as the property remains empty. |
| K | Unoccupied property previously the main home of students only. | As long as the property remains empty. |
| L | An unoccupied property that has been repossessed by a mortgagee such as a bank or building society. | Until the property is sold. |
| M | Properties that are university or college halls of residence or hostels owned by charitable bodies used solely for student accommodation. | Indefinite. |
| N | Property occupied only by full-time students as their term-time address. | As long as all the occupants remain full-time students. |
| O | Barracks, messes and married quarters used by the armed forces. | This exemption is indefinite and is granted whether this property is occupied or not. |
| P | Property occupied by members of visiting forces. | Indefinite. |
| Q | Unoccupied property where the liable person is a trustee in bankruptcy. | Indefinite. |
| R | A pitch not occupied by a caravan or a mooring not occupied by a boat. | Indefinite. |
| S | A dwelling occupied solely by a person or persons aged under 18. As people under the age of 18 cannot be held liable for council tax, the owner, landlord or guardian will be made liable but given the exemption. | Until the occupant becomes 18. |
| T | Unoccupied ‘granny’ annexes. | Indefinite. |
| U | Dwellings occupied only by the severely mentally impaired. From 1 April 1999 this also applies to properties occupied by both full time students and people who are severely mentally impaired. More about council tax and people with severe mental impairments. LINK | As long as all of the occupants are severely mentally impaired. |
| V | Dwellings which are the main residence of a diplomat or persons working for certain international organisations. | Indefinite. |
| W | From 1 April 1997 self contained 'granny' annexes that are occupied by a dependant relative aged 65 or over or by someone who is severely disabled are exempt. | Indefinite. |
Long-term empty properties
- from 1 April 2025, an empty and substantially unfurnished property premium will be applied after one year
- properties which are left empty and substantially unfurnished for a period of one year or more will attract a long-term empty premium of 100%
- if a property has already been empty for 5 years or more you will pay a 200% premium
- if a property has already been empty for 10 years or more you will pay a 300% premium
The empty homes premium is based upon the property, and not property ownership.
A change of ownership may have no impact on the premium, you will be responsible for the premium from the date of purchase. The additional charge can be removed by bringing a property back into use or if an exception is applicable, proof is required and you will be informed of the decision. We will send you a new council tax bill if you are affected by the premium.
The government has introduced exceptions to the long term empty premium:
Class E - Military accommodation
A dwelling which is or would be the sole or main residence of a member of the armed services, who has been provided with a dwelling as a result of such service.
Class F - Annexes
A dwelling which forms part of a single property with one or more other dwellings that is being used by a resident of one of the other dwellings as part of their sole or main residence.
Class G - Actively marketed for sale
This exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale. The exception will end either when the 12-month period has ended, when the dwelling has been sold or when the dwelling is no longer actively marketed for sale. The following conditions will apply to this exception:
- the exception may be used again for the same dwelling if it has been sold and has a new owner
- the same owner may only make use of the exception for a particular dwelling marketed for sale once
There are several factors we may take into consideration when assessing whether a dwelling is being actively marketed for sale. These may include whether:
- the dwelling is clearly advertised for sale
- the dwelling is being marketed at a fair market value
- the owner is taking any other reasonable steps to market the dwelling for sale
- there are any artificial barriers on the dwelling preventing sale
- the dwelling has an Energy Performance Certificate (EPC)
Class H - Actively marketed for let
This exception can apply for up to 12 months from the point from which the dwelling has first been marketed for let. The exception will end either when the 12-month period has ended, when the dwelling has been let or when the dwelling is no longer actively marketed for let. The following conditions will apply to this exception:
- the exception may be used again for the same dwelling if it has been sold and has a new owner
- the same owner may only make use of the exception for a particular dwelling marketed for sale once
- the same owner may make use of the exception for dwellings marketed for let multiple times, however, only after the dwellings has been let for a continuous period of at least six months since the exception last applied
There are several factors we may take into consideration when assessing whether a dwelling is being actively marketed for sale or let. These may include whether:
- the dwelling is clearly advertised for let
- the dwelling is being marketed at a fair market value
- there are any artificial barriers on the dwelling preventing let
- the dwelling has an Energy Performance Certificate (EPC)
- the owner is taking any other reasonable steps to market the dwelling for let
Class I - Probate
When a dwelling becomes vacant due to the death of its owner or occupant, it is exempt from council tax as long as it remains unoccupied and until probate is granted. Once probate is granted (or letters of administration are issued), a further six months of exemption is available, provided the property remains unoccupied and has not been transferred to beneficiaries or sold.
After probate is granted, the property's owners may need additional time to decide how to manage or sell the home. The regulations allow for a 12-month exemption from the premium for both second and empty homes. This 12-month period begins from the date probate is granted or letters of administration are issued and runs concurrently with the initial six-month exemption.
The exemption can continue for a further six months (a total of 12 months) or until the property is sold and ownership changes.
Class M - Major repair or structural alterations
Empty properties requiring or undergoing major repair or structural alterations (12 months limit).
Second home premiums and exceptions
Dwellings occupied periodically (commonly referred to as “second homes”) are defined as dwellings which are substantially furnished and have no resident (not a person’s sole or main home).
The definition includes properties which are let on a short-term basis, commonly called Air BNB’s or serviced apartments.
The Levelling Up and Regeneration Act allows local authorities to charge a Council Tax premium on second homes.
Lewisham Council will charge an additional 100% Council Tax premium on second homes from 1 April 2025.
The government has introduced exceptions to the second home premium:
Class E - Military accommodation
A dwelling which is or would be the sole or main residence of a member of the armed services, who has been provided with a dwelling as a result of such service.
Class F - Annexes
A dwelling which forms part of a single property with one or more other dwellings that is being used by a resident of one of the other dwellings as part of their sole or main residence.
Class G - Actively marketed for sale
This exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale. The exception will end either when the 12-month period has ended, when the dwelling has been sold or when the dwelling is no longer actively marketed for sale. The following conditions will apply to this exception:
- the exception may be used again for the same dwelling if it has been sold and has a new owner
- the same owner may only make use of the exception for a particular dwelling marketed for sale once
There are several factors we may take into consideration when assessing whether a dwelling is being actively marketed for sale. These may include whether:
- the dwelling is clearly advertised for sale
- the dwelling is being marketed at a fair market value
- the owner is taking any other reasonable steps to market the dwelling for sale
- there are any artificial barriers on the dwelling preventing sale
- the dwelling has an Energy Performance Certificate (EPC)
Class H - Actively marketed for let
This exception can apply for up to 12 months from the point from which the dwelling has first been marketed for let. The exception will end either when the 12-month period has ended, when the dwelling has been let or when the dwelling is no longer actively marketed for let. The following conditions will apply to this exception:
- the exception may be used again for the same dwelling if it has been sold and has a new owner
- the same owner may only make use of the exception for a particular dwelling marketed for sale once
- the same owner may make use of the exception for dwellings marketed for let multiple times, however, only after the dwellings has been let for a continuous period of at least six months since the exception last applied
There are several factors we may take into consideration when assessing whether a dwelling is being actively marketed for sale or let. These may include whether:
- the dwelling is clearly advertised for let
- the dwelling is being marketed at a fair market value
- there are any artificial barriers on the dwelling preventing let
- the dwelling has an Energy Performance Certificate (EPC)
- the owner is taking any other reasonable steps to market the dwelling for let
Class I - Probate
When a dwelling becomes vacant due to the death of its owner or occupant, it is exempt from council tax as long as it remains unoccupied and until probate is granted. Once probate is granted (or letters of administration are issued), a further six months of exemption is available, provided the property remains unoccupied and has not been transferred to beneficiaries or sold.
After probate is granted, the property's owners may need additional time to decide how to manage or sell the home. The regulations allow for a 12-month exemption from the premium for both second and empty homes. This 12-month period begins from the date probate is granted or letters of administration are issued and runs concurrently with the initial six-month exemption.
The exemption can continue for a further six months (a total of 12 months) or until the property is sold and ownership changes.
Class J - Job-related dwellings
Generally, a dwelling would be classed as a job-related dwelling where it is a dwelling provided by a person’s employer for the purposes of performing their work. Examples include headteachers for boarding schools who are required to live in school accommodation, or certain care workers who need to live on site to carry out their role.
There is already a provision which allows for job related dwellings to receive a 50% council tax discount. The government does not intend to change the discounts which these dwellings receive. The exceptions mirror the provisions of these discounts to ensure these dwellings continue to receive these discounts.
Class K - Occupied caravans, pitches and boat moorings
This exception applies to a second home that is a caravan pitch or boat mooring where the caravan or boat is empty.
Class L - Seasonal homes
Seasonal homes where year round, permanent occupation is prohibited, specifically for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously.
Occupied annexes
Any self-contained annexe occupied by a relative (regardless of age or disability) will qualify for a 50% discount. If the relative is dependant, severely disabled or aged 65 or over the annexe will continue to be exempt under Class W.
How do I apply?
Use the form below, if before 1 April 2023 the property was empty and unfurnished. After 28 days, if the property is still empty, you must pay the full council tax.
You'll need to have the council tax account number for the empty property.