We charge the full Council Tax for properties that are unoccupied. This includes empty properties and properties that are furnished, but are not someone’s sole or main home.
There is no reduction in the Council Tax for properties that have recently become unoccupied or for properties that are in need of or undergoing repairs. This includes repairs that are considered necessary to make the property habitable.
Council Tax premium for properties that are unoccupied and substantially unfurnished
An extra premium is currently charged where a property has been unoccupied and substantially unfurnished for two years or more.
This changes on 1 April 2025 and a 100% premium becomes payable where a property has been unoccupied and substantially unfurnished for one year or more.
The table below shows the premiums that are currently charged and the premiums that will apply from 1 April 2025:
| Length of time property unoccupied and substantially unfurnished | Financial Year 2024/2025 | Financial Year From 1 April 2025 |
|---|---|---|
| 2 years to 5 years | 100% | not applicable |
| 1 year to 5 years | not applicable | 100% |
| 5 years to 10 years | 200% | 200% |
| 10 years or more | 300% | 300% |
Second homes and unoccupied and furnished properties
The full Council Tax is charged for a second home (that is any property that is furnished but is not someone’s sole or main home). Where a person is required to have two homes as a condition of their job they may be entitled to a 50% discount. If you are eligible for the discount download the application to apply (PDF).
From 1 April 2025 owners of second homes and properties that are unoccupied and furnished in Bedford Borough will have to pay an additional premium of 100% in addition to their Council Tax liability for the property.
Exceptions to Council Tax premiums
There are some exceptions to the list of properties that will attract the premium.
The classes of dwelling are outlined below. These exceptions only exclude the premium charge and do not affect the Council Tax liability. Exceptions may apply in succession where the dwelling meets the necessary criteria.
These excepted properties are:
Unoccupied and substantially unfurnished properties
- A dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.
- Annexes forming part of, or being treated as part of, the main dwelling.
- Dwellings being actively marketed for sale (12 months limit).
- Dwellings being actively marketed for let (12 months limit).
- Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration).
- Empty properties requiring or undergoing major repairs or structural alterations (12 months limit).
- Persons lacking mental capacity and their representatives:
- During any period during which the person does not have a formally appointed person to manage their affairs (including the property);
- For a period of 6 months following the formal appointment of a person to manage their affairs (including the property).
- Hardship and other exceptional circumstances: the Council has a policy for awarding discretionary Council Tax reductions in exceptional circumstances under section 13a of the Local government Finance Act 1992. Where a discretionary Council Tax reduction is awarded, no premium will be imposed in respect of the period for which the discretionary reduction is awarded.
Second homes and unoccupied furnished properties
- A dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.
- Annexes forming part of, or being treated as part of, the main dwelling.
- Dwellings being actively marketed for sale (12 months limit).
- Dwellings being actively marketed for let (12 months limit).
- Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration).
- Job-related dwellings.
- Occupied caravan pitches and boat moorings.
- Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously.
- Persons lacking mental capacity and their representatives - Where the person liable to pay the Council Tax lacks the mental capacity to manage the property no premium shall be charged:
- During any period during which the person does not have a formally appointed person to manage their affairs (including the property);
- For a period of 6 months following the formal appointment of a person to manage their affairs (including the property).
- Hardship and other exceptional circumstances - The Council has a policy for awarding discretionary Council Tax reductions in exceptional circumstances under section 13a of the Local government Finance Act 1992. Where a discretionary Council Tax reduction is awarded, no premium will be imposed in respect of the period for which the discretionary reduction is awarded.
Check to see if you meet the criteria
If you believe you may meet the criteria for an exception from the premium you may wish to contact the Council directly. The Council will be best placed to assess whether an exception would apply in these circumstances. If you qualify for an exception, we will review the Council Tax liability based on the information you have provided and issue a revised Council Tax bill.
Please use our online document upload service to provide us with detailed information and evidence supporting your request.