Council Tax Long Term Empty House Premium

[PistachioTiramisu]

Background - my aunt died last year and I am Executor of her Will. Her flat has been on the market for 18 months with a few viewings but no offers. I have re-carpeted and painted throughout but nothing - granted, the bathrooms need updating and there are several other jobs to do. I have already reduced the price by £50K as I just want to get rid of it, but still nothing. I have obviously been paying the Council Tax since the 6 months' grace period ran out, but have now had a letter which almost doubles the CT for the remainder of the year because of this Long Term Empty House Premium. I had never heard of this before! It is a lot of money - nearly £600 a month and I can't keep on paying it.

I can understand the Council slapping an extra tax on properties where the owner has no intention of selling or letting it, but I can't help but think this is very unfair when I am desperate to sell (the proceeds are going to an overseas beneficiary).

Does anyone know if you can appeal against this premium or have any ideas how I can shift this property, please?

Contact the council, see if any exceptions and if not request a section 13a (a discretionary fund the council can utilise if approved - the fund is limited and no guarantee of acceptance)

I had the same issue with an inherited house. We couldn't sell straight away as the house had been put in a trust and we needed to do a transfer of equity which took over a year so after 12 months, they started charging double council tax. I asked if there was any right of appeal and was advised to complete a form declaring that the property was being 'actively marketed for sale'. They require evidence from the estate agents, proof of the Energy rating, a valuation report and what other steps you have taken to sell the property (e.g. dropping the price). The Council have now re-calculated the Council Tax.

Explanation here:

https://commonslibrary.parliament.uk/why-am-i-paying-an-empty-homes-premium-on-my-council-tax/

I’m in a similar position, trying to sell an empty property. I’ve had to pay the full amount from day one and it will double if the property is empty in a year. They are the rules in my area. I doubt very much the council would change that.

My advice is to drop the price again. Anything will sell at the right price. We’ve just dropped our price again.

Just read this. Did they lower the charge by much?

Thanks - that's a really useful article.

Could you sell it at auction if you just need to shift it? Obviously the price will be lower but it would almost certainly sell.

This is taken from that article:

Thanks for posting @Bromptotoo

“If you have bought, or inherited, a property that was empty and you have then not been able to sell it within one year of it becoming empty, you may have to pay the premium. Demonstrable attempts to sell or let the property will provide an exemption from an empty homes premium of up to one additional year.”

There are also companies who buy. We’ve been in touch with these guys:

https://goodmove.co.uk/

The money should be coming out of the estate.

I do appreciate that and there are still some contingency funds left but they won't last too much longer!

Does this only apply when the owner has passed away. My mum has been in a care home for nearly a year and house is empty and is exempt from paying it.

Thanks - that's helpful.

Yes the property will be exempt whilst the owner is in care home if empty (Exempt E), it will then be exempt when owner passes away (Exempt F) until 6 months after probate.

the premium will then apply (if the council charge) that if it has been empty of furniture during all this time

Although from next April lots of councils are charging extra even for furnished second homes

Yes they did. They realised that we had been charged double council tax since January 2025. At that point, the double council tax rules only applied to unfurnished empty homes. When checking the property listing and looking at the photographs, they saw that the house was furnished. The new double council tax rules only apply to furnished empty homes from April 2025 so they have recalculated the council tax for the rest of the year and it's massively reduced.

Reduce the price further

Also consider selling at a property auction
You can set a minimum price to sell

Also consider selling at a property auction
You can set a minimum price to sell

Leaving aside the CT, if it’s been on the market for 18 months with only a few viewings and no offers, it is overpriced. Even if you think it isn’t, it is. There’s no market for it at that price, so the price is wrong.

I agree.

Have the agents given feedback after any viewings.

Does it need 'updating'?

It is your aunt‘s estate that should be paying the tax, not you personally as the Executor. If the cash runs out you could get the Council to put a charge on the house.
But the bottom line is you need to sell for whatever price you can get.

Similar position here. My mum died and my siblings and I are executors. She'd bought a flat within a care home type of thing. We have reduced it by £40k (it was only 125k to start. The management fees are still payable which are £100s a month and we are being held liable for it all and now we're being told the council tax is going to double. We're told we must pay. It's a nightmare 🥹

If a property isn’t selling then you need to drop the price.

prices are stagnating or going down in most areas, especially on any properties which need work, there’s no stamp duty holiday/government intervention coming to save you and push prices up again.

Yes, we’ve just dropped the price and we’re hoping for some interest in the autumn. My view is anything will sell if you ask the right price.