Empty homes matter
Empty properties are a wasted resource. They cost money in tax and maintenance and lost rental income. They often fall into disrepair or attract vermin which can blight the area.
You can obtain substantial VAT reductions.
If your property has not been lived in for at least 2 years immediately before renovation works start, you may be able to claim a VAT reduction on the cost of renovation to 5% instead of the usual 20%. This could save you a great deal of money on the overall building contract sum. Renovation works to properties empty for over 10 years will be zero-rated if you intend to live in the property yourself.
If the council has a record that you have previously informed us that the property is empty and from what date, we can provide a letter which may assist you to reduce your VAT costs.
Full details about how to claim a VAT reduction from HMRC can be found here: Buildings and construction (VAT Notice 708) - GOV.UK
Where the owner is failing to restore an empty dwelling within a reasonable time then we may start statutory enforcement action to deal with any nuisances arising from it.
Long-term empty property council tax premium
Council tax must be paid on second homes and empty properties. From 01.04.25 there will be an additional levy depending on how long the dwelling has been empty for:
- 1 or more years, but less than 5 years, a levy of 100%, (a charge of 200%)
- 5 or more years, but less than 10 years, a levy of 200%, (a charge of 300%)
- 10 or more years, a levy of 300% (a charge of 400%)
Full details of council tax arrangements for empty dwellings including exemptions from the long-term empty premium can be found here: Second homes and empty homes
Find out about our private sector leasing and letting schemes.