From 1 April 2025 an additional Council Tax premium of 100% will be charged on unoccupied and unfurnished homes after a year of being empty, unless an exception below applies to the property.
Properties where probate has recently been granted
After probate the property can be exempt for up to six months. At the expiry of the exemption the property will have an exception from the unoccupied and unfurnished premium for a further six months. To apply for this exception:
- Please confirm whether the property is furnished or unfurnished
- Please provide the date Probate was granted
- Please provide a copy of the Probate certificate
Properties being actively marketed for sale or let
A 12-month exception to the unoccupied and unfurnished premium applies to properties that are actively marketed for sale or let. The exception starts from the date the property is first marketed for sale or let for up to 12 months or until the property is no longer actively marketed, sold, or let (whichever is sooner). To apply for this exception, please provide:
- Confirmation that the property is advertised for sale or rent. Please provide a link to the agents listing and their name and address.
- Confirmation of the date the property was first marketed for sale or rent
- A copy of the Energy Performance Certificate (EPC)
Annexes being used as part of the main home
An exception to the unoccupied and unfurnished premium for annexes which form part of a single property which includes at least one other property. The exception will not apply to annexes where they are not being used as part of the main residence.
- Please tell us whether the annexe has ever been rented out
Armed forces accommodation
The unoccupied and unfurnished premium does not apply to your unoccupied and unfurnished property where you have been provided with armed forces accommodation.
- Please provide the address of your Armed Forces accommodation
Property requiring or undergoing major repair work
The premium does not apply where the empty property requires or is undergoing major work or structural alterations to make it habitable, and the major work was completed less than 6 months ago. This exception is for a period of up to 12 months and starts from the date the property required work. This exception can be re-awarded following a sale of the property, if the criteria is met again.
- Please confirm the date works started
- Please confirm the nature of the work being carried out
- Please confirm when work is due to be completed
What to do if you think an exception may apply to your property
The exceptions listed above confirm the details and supporting evidence you will need to provide to apply for an exception. The information and any supporting documents should be emailed to counciltax@waverley.gov.uk. We are unable to consider applying an exception to the premium, unless you provide all the information requested. We will contact you if we need any further information.
Please provide your Council Tax account number and the address of the property in all correspondence.
If you qualify for an exception this will limit your council tax charge to a full charge, which must still be paid. However, the additional premium will not be added to your account for the period of the exception.
The criteria given is a summary. Qualification for an exception will be based on the legislation.