Proposed Changes to Council Tax for Second Homes and Empty Properties |
We want your views following new Government legislation
Following the Government's change to the regulations around Council Tax levies for second homes (homes only occupied occasionally) and empty properties, local councils can now impose higher charges. This is called the Long Term Empty Property Council Tax Premium and Second Home Council Tax Premium.
With pressure on housing supplies the extra charges are intended to encourage owners to bring the homes back into use. This may boost the supply of properties available to rent in Blaby District, so supporting local people. As part of this we are considering two changes:
Proposal one: From 1 April 2026, charging an additional 100% Council Tax premium (so the bill will be twice the actual Council Tax amount) on an empty property - ie unoccupied and unfurnished - after one year rather than the current two years.
To charge an extra 200% Council Tax premium (the bill will be three times the actual Council Tax) for properties empty for between five and 10 years.
And charging an extra 300% Council Tax premium (the bill will be four times the actual Council Tax) for properties empty for more than 10 years.
The current exemptions to the Empty Homes premium will remain. For more details visit: Empty Properties – Blaby District Council
Proposal two: from 1 April 2026, to increase the Council Tax payable by 100% (twice the current Council Tax amount) on a second home property, where there is no resident but which is substantially furnished.
The Government recognises there may be circumstances where it might not be appropriate for Council Tax premiums to apply and have a list of exceptions.
These are:
• A property which would be someone's sole or main residence if they were not living in job-related armed forces accommodation
• Annexes forming part of, or being treated as part of, the main home
• Homes being actively marketed for sale (12 months limit)
• Homes being actively marketed for let (12 months limit)
• Where probate has recently been granted (12 months from grant of probate/letters of administration)
• Job-related homes
• Occupied caravan pitches and boat moorings
• Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or where planning conditions prevent occupancy for more than 28 days continuously
• A property which would be someone's sole or main residence if they were not living in job-related armed forces accommodation
• Annexes forming part of, or being treated as part of, the main home
• Homes being actively marketed for sale (12 months limit)
• Homes being actively marketed for let (12 months limit)
• Where probate has recently been granted (12 months from grant of probate/letters of administration)
• Job-related homes
• Occupied caravan pitches and boat moorings
• Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or where planning conditions prevent occupancy for more than 28 days continuously
As part of our ongoing commitment to transparency and community involvement we want to hear your views on these proposals before we make any changes. We would urge everyone to engage in this consultation and have their say.
The consultation period and this survey will run until 11.59pm on Monday 6 January.
The consultation period and this survey will run until 11.59pm on Monday 6 January.
Paper surveys are available on request. Email revenues@blaby.gov.uk to request a paper copy. Paper copies should be returned to The Council Tax Team, Blaby District Council Offices, Desford Road, Narborough, LE19 2EP to be received by the closing date deadline.