Empty Properties and Second Homes

Unoccupied properties in Mole Valley that are not in receipt of a discount or exemption are charged the full Council Tax rate. 

If you believe you may qualify for a discount or exemption from the Council Tax charge, you can apply for a discount here: Council Tax Discounts 

Premiums are charges above the standard Council Tax rate that local authorities are able to apply under specific circumstances.

The following are premiums that Mole Valley District Council applies.

Long Term Empty Properties

Properties that have been unoccupied and unfurnished for more than one year are subject to a premium. 

  • After 1 year, resulting in a total of 200% of the Council Tax charge. 
  • After 5 years, resulting in a total of 300% of the Council Tax charge. 
  • After 10 years, resulting in a total of 400% of the Council Tax charge. 

Second Homes

For Council Tax purposes, second homes are defined as ‘furnished properties where no one lives, or the owner has a main home elsewhere.’ This includes properties that are not being used as a second home but have been left empty but furnished. 

Please be aware that the property does not have to be used as a second home for a specific amount of time before the premium will apply. The premium is chargeable from the first day the property is considered a second home or periodically occupied. 

For properties that are classed as second homes, the total charge is 200% of the Council Tax charge.

Exceptions to the Premiums 

If certain criteria are met, properties may be excepted from the Council Tax Premiums. Please note that the normal Council Tax charge will continue to apply in most cases. 

If your property is covered by one of the exceptions below you may be able to make an application 

Discounts and Exemption form

If you have made an application already and need to provide evidence later in support of this, please use this form 

Evidence Upload form

Otherwise, please contact us by calling 01306 885001. 

A property left unoccupied because the liable person has passed away is excepted from either premium until 12 months after probate is granted. If the property remains unoccupied during this 12 month period, but is sold or transferred to someone else, a discretionary exception will continue to apply for the remainder of the 12 month period.

A property left unoccupied that is marketed for sale or let is excepted from either premium for a period of up to 12 months from the date the property is first marketed. This exception will end if the property is taken off the market for any reason. 

 

  • If the property is marketed for sale, this can be used only once until the property is sold. 
  • If the property is marketed for let, it can be reused by an owner once the property has been let for a continuous period of 6 months. 

If a property that is unoccupied and unfurnished is sold, a discretionary exception, from the Long Term Empty Premium only, will apply for a period of up to 12 months from the date of sale. 

Properties that are contractually provided as part of your employment, requiring you to be resident are excepted from the Second Home Premium. 

Properties that would be occupied as a sole or main residence by someone residing in job-related armed forced accommodation are excepted from either premium. 

Properties that have a separate Council Tax entry but are in use as part of a single property, by the occupier of the main property used as their sole or main residence are excepted from either premium.

Caravan pitches and boat moorings are excepted from the Second Home Premium.

Properties that require or are undergoing major repairs or structural alterations are excepted from the Long-Term Empty Premium only, for a period of up to 12 months.

Seasonal homes where year-round permanent occupation is prohibited, specified for use as holiday accommodation or if there is a planning condition that prevents occupancy for more than 28 days continuously are excepted from the Second Home Premium 

If a property is used commercially as a holiday let or self-catering property, the property will be rated and valued for business rates if it’s both: 

 Available to let for short periods for at least 140 nights in total over the current and previous tax years. 

  • Let for at least 70 nights in the last 12 months 

 If it does not fulfil these criteria, then it will be rated for Council Tax and the appropriate premium will apply. 

Properties where a tenancy starts before you move in, or continues after you move out, are excepted from the Second Home Premium if you hold an active tenancy at another address for a period of up to 1 month. 

Exceptional Circumstances 

Where it is not possible to occupy an unoccupied property due to exceptional circumstances the Council is empowered to use its discretion on whether a premium for which the criteria has otherwise been met would apply. 

Section 13a of the Local Government Finance Act 1992 (as amended by the Local Government Finance Act 2012), provides the Council with discretionary powers to enable it to reduce a person’s Council Tax liability. 

 

Support to bring Empty or Second Homes back into use 

We understand that owning an empty property can be expensive and we want to assist owners to bring these properties back into use.  For advice and assistance, we encourage you to visit this webpage or email our Housing Team at housing@molevalley.gov.uk. Your collaboration plays a vital role in helping us to create a thriving and sustainable community. 

Mole Valley’s policies, including that on empty properties and second homes, can be found here. 
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