“Empty” Homes – New Taxation Rules

Refined rules to double council tax on long term empty properties came into force on 1 April 2024.  The aim is to support local people in areas where high numbers of empty homes are preventing them from finding affordable housing.

The rules apply when a property has been empty for 12 months, representing a reduction from the previous 2 year period.  Local councils will be granted new powers to introduce the tax premium on second homes in their area from next year, with the policy objective of bringing in millions of pounds more for public services or keeping overall council tax bills down.

Following a public consultation, a very limited number of exceptions have been set out to seek to ensure the changes are fair to homeowners. The exceptions will apply to: empty properties that are uninhabitable due to extensive renovation; second homes that are not available for use year-round due to planning restrictions; and for up to a year on homes that have been inherited to prevent families who are grieving from initially being subject to the liability.

If you have inherited a property and require any advice about how the changes may affect you please contact one of our specialist lawyers in the Private Client Department who will be happy to help.

Lindsey Ottywill is a Senior Associate Solicitor in the private client team at Barker Gotelee, Ipswich Solicitors.

Suffolk Private Client Solicitors – for more information on our range of legal services, please call the team on 01473 611211 or email [email protected]