Exemptions, Discounts and Premiums
Unoccupied but furnished properties
Unoccupied but furnished properties are where no-one is resident, but the property is substantially furnished. These properties are often referred to as Second Homes.
From 1st April 2025, a 100% premium will be charged for second homes. Unlike empty homes, there is no requirement for a property to have been used as a second home for a fixed period of time before the premium can apply.
This means that from second homes will be charged double the standard amount of the Council Tax band for the property, for example:
| Description | Amount |
|---|---|
| Council Tax | £2,000 |
| 100% Premium | £2,000 |
| Council Tax Payable | £4,000 |
The Council has taken this decision in recognition of the difficulties of the availability of housing. The use of the premium is to encourage properties to be brought back into use as someone’s primary residence, rather than a Second Home.
There are some exceptions to the Second Home premium:
Properties undergoing probate – for a maximum of 12 months. The exception would start once probate or letters of administration is granted. This will not affect the Class F Council Tax exemption or the ability for the Council to charge its determined rate of Council Tax following the expiry of the Class F exemption.
Properties that are being actively marketed for sale or rent – up to a maximum of 12 months from the date that active marketing commenced, or until the property has been sold or rented, whichever is the sooner. This can be through a recognised agent or self-marketed by the owner or landlord. We will need evidence that the dwelling is being actively marketed for sale or rent (evidence can include contracts with agents, advertisements in recognised newspapers or marketing/letting websites). Where for sale, evidence that the premises are being sold at a true market level for the size and type of dwelling within the area in which it is situated. Where the dwelling is for let, that the rent requested is at a true market level for the size and type of dwelling within the area in which it is situated.
Annexes forming part of, or being treated as part of, the main dwelling - annexes which form part of a single property which includes at least one other dwelling. The exception will not apply to annexes where they are not being used as part of the main residence.
Job related dwellings - this exception will not apply to cases where someone chooses to have an additional property to be closer to work while having a family home elsewhere or where an individual is posted to a new location but maintain their previous address.
Occupied caravan pitches and boat moorings - a pitch occupied by a caravan and a mooring occupied by a boat are an exception to the second homes premium.
Seasonal homes where year-round or permanent occupation is prohibited or has been specified use - where properties have planning restrictions or other conditions on occupation or use in place which prevent year-round occupation. The Council reserves the right to request further evidence to support any claim or exception. The exception will only apply once to any taxpayer or taxpayers if they are jointly and severally liable. All evidence and information can be sent to us at www.midsuffolk.gov.uk/evidence.
Further information about these exceptions can be found at www.midsuffolk.gov.uk/ctdiscounts
If your property is unoccupied there may be support available to help you return the property to use. To discuss the empty home support schemes please contact ‘Houses for Homes’ the Empty Homes team, within Private Sector Housing, by emailing emptyhomes@baberghmidsuffolk.gov.uk, or completing the online questionnaire at www.houses4homes.org.
If you feel your property has been wrongly classified, or that you may qualify for one of the exceptions, please contact us with any available evidence and dates that may apply. You can do this online at www.midsuffolk.gov.uk/evidence.
Unoccupied and unfurnished properties
Empty properties are defined as those which are unoccupied and unfurnished. A 25% discount is granted for a period of 28 days from the date a property becomes unoccupied and unfurnished. Note that the 28 day discount is awarded against the property, not the owner. When the discount ends the full charge is payable. If the property remains empty for more than 1 year (from when it first became empty) the level of charge will increase.
Visit our Moving Home webpage if you are moving house. If the empty discount is due, it will be applied automatically.
Property empty for over 1 year
From 1st April 2024, when a property has been empty for over 1 year, a ‘long-term empty premium’ of 100% is applied. The rate of Council Tax payable is 200%. Prior to this date, the premium charge was applied at 50% after 2 years.
For the financial year beginning on 1 April 2024 the maximum premium is;
- a 100% premium, where the property has been empty for more than one year;
- a 200% premium, where the property has been empty for between five and 10 years;
- a 300% premium, where the property has been empty for more than 10 years;
Properties that have been unoccupied and unfurnished for more than 10 years will be charged 4 times the standard amount. See the example below;
Charges for properties that are unoccupied and unfurnished for more than 10 years
| Description | Amount |
|---|---|
| Council Tax | £1,500 |
| 300% Premium (10 Years & Over) | £4,500 |
| Council Tax Payable | £6,000 |
'House for Homes' the Empty Homes team, within Private Sector Housing, offer support to empty home owners, for more information see their webpage www.houses4homes.org
There are some exceptions to the Unoccupied and Unfurnished premiums:
Properties undergoing probate – for a maximum of 12 months. The exception would start once probate or letters of administration is granted. This will not affect the Class F Council Tax exemption or the ability for the Council to charge its determined rate of Council Tax following the expiry of the Class F exemption.
Properties that are being actively marketed for sale or rent – up to a maximum of 12 months from the date that active marketing commenced, or until the property has been sold or rented, whichever is the sooner. This can be through a recognised agent or self-marketed by the owner or landlord. We will need evidence that the dwelling is being actively marketed for sale or rent (evidence can include contracts with agents, advertisements in recognised newspapers or marketing/letting websites). Where for sale, evidence that the premises are being sold at a true market level for the size and type of dwelling within the area in which it is situated. Where the dwelling is for let, that the rent requested is at a true market level for the size and type of dwelling within the area in which it is situated.
Empty properties undergoing major repairs - where the property is undergoing major repair works or structural alterations an exception to the premium for up to 12 months once the exception has been applied or when the works has been completed, whichever is the sooner. The exception will be applied at any time after the property has been empty for at least 12 months, so long as the Council is satisfied that the necessary repair work is being undertaken. Evidence will be required to support the application.
All evidence and information can be sent to us at www.midsuffolk.gov.uk/evidence
Structural alterations or major repair work - uninhabitable property
If a property is undergoing substantial refurbishment work or structural alterations are taking place, you can apply for a 25% discount for up to 12 months. After this time, the property will be treated as a standard empty property. The Valuation Office Agency (VOA) may decide to delete the property from the Council Tax list. The VOA will only do this if:
- the property is derelict and uninhabitable, or
- if the work is substantial and the property is being rebuilt or structurally altered
Read more information on Uninhabitable properties
Exemption Classes
The homes in the lists below are exempt from Council Tax.
UNOCCUPIED homes are exempt if they:
| Class | Description | |
|---|---|---|
| B | Are owned by a charity; (exemptions are allowed for up to a maximum of six months from when the property became unoccupied) | |
| D | Are left empty by an owner or tenant who was living there until going into prison; | |
| E / I |
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| F |
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| G |
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| H | Are waiting to be occupied by a minister of religion; | |
| J | Are left empty by the owner or tenant who was living there until moving away to care for someone; | |
| K | Are owned by a student and were last occupied by that student; | |
| L |
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| Q | Are the responsibility of a bankrupt’s trustee; | |
| R | Are a site for an individual caravan or mobile home, or a mooring; | |
| T | Are part of a property which also includes another home and cannot be let separately. |
OCCUPIED homes are exempt if they are occupied:
| Class | Descriptions |
|---|---|
| N | Only by students; |
| P | The taxpayer is a member of the United States Air Force, or his or her non-UK dependent; |
| S | Only by people aged under 18; |
| U | Only by people who are severely mentally impaired and who would otherwise have to pay; |
| V | By a diplomat or member of certain international organisations; |
| W | An annex occupied by a person over 65 or disabled or severely mentally impaired. Who are dependent on relatives that are residing in the main part of the property. |
UNOCCUPIED or OCCUPIED homes are exempt when:
| Class | Description |
|---|---|
| O | They are Forces barracks or married quarters (The Crown will pay towards the cost of local services through a special arrangement). |
Classes A to W above are only broad descriptions of the available exemptions. If you are waiting for the outcome of an application for an exemption, you must continue to pay the current bill. When an exemption ends we will send you a bill for the remainder of the financial year's charge.
Please remember, if your circumstances change, you must tell us within 21 days.