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Unoccupied but furnished properties council tax rise

From 1 April 2025 councils can charge double the standard council tax rate if a property is unoccupied, furnished and no one’s main home. 

There are in legislation some exceptions to the additional charge and a brief outline of these exceptions can be found below and the full legislation and government guidance is available at:

Salford City Council have decided to implement the additional charge in line with government legislation. However, a local decision has been made that the double charge will not start as soon as the property becomes empty but will be delayed until the property has been unoccupied for 60 days.

Exceptions to additional council tax charge

The property is actively marketed for sale or rent or an offer to purchase or rent the property has been accepted

This exception is for up to 12 months from when the property is first marketed for sale or rent. The exception stops after 12 months, when the property has been sold or let or when no longer actively marketed.

The following conditions apply to this exception:

  • the same owner can only use the exception for a particular property marketed for sale once
  • the exception can only be used again for the same property if it has been sold and has a new owner
  • the same owner can use the exception for dwellings marketed for let multiple times, however, only after the property has been let for a continuous period of at least 6 months since the exception last applied

There are things we will take into consideration when assessing whether a property is being actively marketed for sale or let. These include:

  • whether the property is clearly advertised for sale or let
  • whether the property is being marketed at a fair market value
  • whether there are any artificial barriers on the property preventing sale or let
  • whether the property has an Energy Performance Certificate
  • whether the owner is taking any other reasonable steps to market the property for sale or let

Legislation (Class G and H) and government guidance can be viewed at:

Property has been subject to probate in the last 12 months

When a property has been left empty following the death of its owner or occupant, it is exempt from council tax for as long as it remains unoccupied and until probate is granted.

Following a grant of probate, a further 6 months exemption from paying council tax is possible, so long as the property remains unoccupied and has not been transferred to the beneficiaries or sold to anyone else.

Following the 6 months exemption an exception may apply. The exception will run for a maximum of 6 months or until the property has changed owner.

Legislation (Class I) and government guidance can be viewed at:

Property is a seasonal home

This exception applies to unoccupied and furnished seasonal homes where year-round permanent occupation is restricted by planning conditions which prevent occupancy for more than 28 days continuously, specify the property may be used as a holiday home and prevent use of the property as someone’s main residence.

Legislation (Class L) and government guidance can be viewed at:

Property unoccupied as main resident living in armed forces accommodation

This exception applies to unoccupied and furnished properties that would be the main residence of a member of the armed services if they were not living in job-related armed forces accommodation.

Legislation (Class E) and government guidance can be viewed at

Property is a caravan or boat

This exception applies to unoccupied and furnished caravans and boats.

Legislation (Class K) and government guidance can be viewed at:

Property is an annex

This exception applies to an unoccupied but furnished annex forming part of, or being treated as part of, the main property.

Legislation (Class F) and government guidance can be viewed at:

How to apply for an exception

We will where possible automatically award the exception on properties subject to probate in the last 12 months but if you believe you qualify for one of the other exceptions you will need to apply.

To apply for an exception please complete our online form:

Apply for an exception

If you are a landlord and the property is now tenanted, please let us know by completing our online form on our I am landlord page.

If you have now sold the property, please complete our online form on our I am moving page.

If you own multiple dwellings in Salford and haven’t yet signed up to our Landlord Portfolio Service, you can do so on our I am a landlord page.

Links to legislation and guidance

This page was last updated on 10 February 2025

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