Exceptions to premium charges and how to apply

Exceptions to the empty property premiums are available to support property owners who are taking steps to bring their properties back into occupation from April 2025. These are available for both unfurnished and furnished properties.

Most of these exceptions will only apply for a maximum 12 month period and will apply to properties that are:

You can find more information about each of these types of property and how the exception from the premium could be applied below.

Properties actively marketed for let

If a property is empty, whether furnished or unfurnished, and being actively marketed for let then we may be able to award an exception, so a premium charge is not applied to your Council Tax bill. It needs to be advertised to let as a tenancy; short term holiday lets are not covered by this exception.

This exception can be applied from 1 April 2025 onwards and would apply up to the date that the property has been marketed to let (including the period between a let being agreed and a tenancy starting) for 12 months from the date first marketed as a maximum.

Evidence

You'll need to provide evidence to confirm that the property is actively marketed for let and meets the criteria below. You should provide proof of the date first advertised, where the property is advertised, the rental price and any restrictions on letting. This could be links to any online advertising, letting contract or providing copies of any other marketing material you are using, as long as the material confirms the date first advertised.

You must be able to show that you are taking reasonable steps to market the property by making sure the property is:

  • clearly marketed to let as a tenancy, not a holiday let
  • at a fair market value
  • without any artificial barriers preventing a let

This exception can only be applied on the same property again after it has been let for a continuous period of 6 months or more, or if it has been sold and has a new owner.

Example 1

If you bought a property on 10 April 2025 and it had been empty and unfurnished for 18 months then it would be subject to a premium charge from the date you bought it.

If you put it on the market to let from 1 May 2025 and meet the criteria above, then you could apply for an exception to the premium charge and only pay the standard Council Tax charge for the period it remained actively marketed to let, up to 30th April 2026 as a maximum.

Example 2

If you bought a property on 1 October 2024 and it had been already been empty and furnished for over 2 years, then it will be subject to a premium charge from 1 April 2025.

If you put it on the market to let from 1st January 2025 and meet the criteria above, then you could apply for an exception to the premium charge from 1 April 2025 and only pay the standard Council Tax charge for the period it remained actively marketed to let, from 1 April 2025 up to 31 December 2025 as a maximum.

Properties actively marketed for sale

If a property is empty, whether furnished or unfurnished, and being actively marketed for sale then we may be able to award an exception, so a premium charge is not applied to your Council Tax bill.

This exception can be applied from 1 April 2025 onwards and would apply up to the date that the property has been marketed for sale (including the period between a sale being agreed and completed) for 12 months from the date first marketed as a maximum.

Evidence

You'll need to provide evidence to confirm that the property is actively marketed for sale and meets the criteria below. You should provide proof of the date first advertised, where the property is advertised, the sale price and any restrictions on a sale. This could be links to any online advertising, sales contract or providing copies of any other marketing material you are using, as long as the material confirms the date first advertised.

You must be able to show that you are taking reasonable steps taken to market the property by making sure the property is:

  • clearly marketed for sale
  • at a fair market value
  • without any artificial barriers preventing a sale
  • freehold or leasehold for 7 years or more

This exception can only be applied on the same property again after it has been sold and has a new owner.

Example 1

If you bought a property on 10 April 2024 and it had been empty and unfurnished for 18 months then it would be subject to a premium charge from the date you bought it.

If you put it on the market to sell from 1 May 2024 and meet the criteria above, then you could apply for an exception to the premium charge from 1 April 2025 and only pay the standard Council Tax charge for the period it remained actively marketed for sale, up to 30 April 2025 as a maximum.

Example 2

If you bought a property on 1 October 2024 and it had been already been empty and furnished for over two years, then it will be subject to a premium charge from 1 April 2025.

If you put it on the market to sell from 1 January 2025 and meet the criteria above, then you could apply for an exception to the premium charge and only pay the standard Council Tax charge for the period it remained actively marketed for sale, up to 31 December 2025 as a maximum.

Properties empty due to the death of the occupier

When a property has been left empty following the death of its owner or occupier, it's exempt from Council Tax for as long as it remains unoccupied, until probate is granted.

Once probate has been granted (or letters of administration have been issued) the property will remain exempt from a Council Tax charge for a further 6 months while it remains empty. This exemption is awarded automatically and will continue for 6 months unless it is sold or transferred to one of the beneficiaries.

Following a grant of probate the owners of the property may require further time to decide how they will manage the property or sell it. Alongside an exemption from Council Tax, the property will also be awarded an exception from any premium charge for up to 12 months, starting from the date probate is granted.

This exception from a premium charge will apply whilst the property is empty from when probate is granted for a maximum of 12 months, unless it is sold or transferred to a new owner.

Evidence

If we have been made aware of the death of the owner or occupier already, this exception will be awarded automatically. If not, you should advise the Council Tax team about the death of the owner as soon as possible. You should also inform the council as soon as possible if the property is sold, transferred to a beneficiary or occupied.

Example 1

If the owner of a property passes away on 1 March 2023 and leaves the property unfurnished, it will be exempt from any Council Tax charge while probate is being decided.

If probate is granted on 1 September 2024 then it will receive a further exemption for 6 months. From 1 March 2025 it will receive a 6-month exception to any premium charge and only be charged the standard Council Tax rate for 6 months.

From 1 September 2025 it would be subject to a premium Council Tax charge if it is still empty.

Example 2

If the owner of a property passes away on 1 May 2024 and leaves the property unfurnished, it will be exempt from any Council Tax charge while probate is being decided.

If probate is granted on 1 October 2024 then it will receive a maximum exemption of 6 months. If it is transferred to one of the beneficiaries from 1 April 2025 then the new owner will pay Council Tax at the standard rate until 1 May 2025 when a premium charge will apply as it has been empty for over 12 months.

If the property remains empty and is put up for sale or let by the new owners/beneficiaries then they can make a further application for an exception to a premium charge based on it being marketed for sale or let after looking at the information on these webpages.

Properties undergoing or requiring major repairs, or undergoing structural alterations

When an unfurnished property requires major repairs or is undergoing major repairs to make it habitable, or is undergoing structural alterations, it's subject to a premium charge. We may be able to award an exception, so a premium charge is not applied to your Council Tax bill.

This exception will only apply where the property is empty and unfurnished. The major repair work on the property needs to be essential to make it habitable.

Examples of this repair work are:

  • significant roof replacement or repair where the existing roof is not watertight or windproof
  • replacement of inadequate floor/ceiling joists or door/window lintels
  • serious damp work that impacts on the habitability of the property
  • unsafe or dangerous electrical wiring
  • replacement of an existing staircase due to being unsafe
  • subsidence that affects habitability
  • major sewage repairs/replacement
  • replacing unsafe supporting or un-supporting walls

This exception will not be awarded if the repair work being carried out does not affect the property being habitable such as refitting bathrooms and kitchens, central heating installation or upgrade, plastering, decorating and other similar works.

The exception to a premium charge will apply for a maximum of 12 months. If works are completed in less than 12 months, the exception can still apply for a further 6 months, but will not exceed the maximum 12-month limit.

Evidence

You'll need to provide evidence of the repair work that is needed or being undertaken to make the property habitable, or the structural work that is currently being carried out. You should provide as much evidence as possible.

Examples of evidence you can provide are:

  • planning permission approval
  • surveyors report
  • building control inspection reports
  • homebuyers or specialist reports
  • quotes for work
  • evidence from Insurers
  • evidence of any specific incident that has caused the need for major repair - and the date this occurred
  • invoices and receipts for work and materials

You can also use photographs to support any other documents you provide, including the date if possible.

Example 1

If you bought a property on 1 February 2025 and it has been empty and unfurnished for 3 years, it would be subject to a premium Council Tax charge from the day you buy it. If the property meets the criteria to be in need of major repair work to render it habitable and it takes you 12 months to finish that work, then you will qualify for an exception to the premium up to 31st January 2026. You will only pay the standard Council Tax charge for this period.

Example 2

If you bought a property on 1 March 2025 and it has been empty and unfurnished for 2 years, it would be subject to a premium Council Tax charge from the day you buy it. If the property meets the criteria to be in need of major repair work to render it habitable and it takes you 4 months to finish that work, then you will qualify for an exception to the premium up to 31 December 2025. You'll only pay the standard Council Tax charge for this period.

An exception can only be awarded again under this category after it has been sold to a new owner. Owners may want to consider making a further application for an exception to a premium charge based on it being marketed for sale or let after looking at the information on these webpages.

More information about properties in need of major renovations

You can find more information about properties in need of major renovations on GOV.UK's Valuation Office Agency webpages.

It's possible to ask them to remove the property from Council Tax in certain circumstances.

If the duties of your employment mean that you live in a specific property provided by your employer for the purpose of your job, a 50% reduction may apply on a property that's been left empty. For example, if a minister lives in a property provided by the church in another council area and has left their property in Stockport empty.

Any property that meets the criteria to qualify for this reduction will also not be charged any empty premium at any time.

You can find out more about this reduction by emailing us at council.tax@stockport.gov.uk. In your email, make sure you include your name, address, phone number and Council Tax account number (10 digits starting with a 5).

Annexes

If a property is an annexe that's connected to the main property and forms part of a single property, then no premium charge will apply at any time on the annexe.

You can find out more about this reduction by emailing us at council.tax@stockport.gov.uk. In your email, make sure you include your:

  • name
  • address
  • phone number
  • Council Tax reference number (you can find this on your Council Tax bill. It's 10 characters long and starts with '50')

Armed forces accommodation

If a property is the main residence of a member of the armed services but it has been left unoccupied as they have been provided with a property as a result of their service, then no premium charge will apply at any time on their main residence.

You can find out more about this reduction by emailing us at council.tax@stockport.gov.uk. In your email, make sure you include your:

  • name
  • address
  • phone number
  • Council Tax reference number (you can find this on your Council Tax bill. It's 10 characters long and starts with '50')

Occupied caravan pitches and boat moorings

Where there is a property that is a pitch occupied by a caravan, or a mooring occupied by a boat, there will be no premium Council Tax charge applied at any time.

Seasonal homes

Where there is a property that has a planning restriction that doesn’t allow them to be occupied as a main residence, there will be no premium Council Tax charge applied at any time.

This would be properties such as purpose-built holiday accommodation that cannot be occupied continuously for the whole year.

How to apply

You can use our online form to apply for an exception.

Apply for an empty property premium exception