- Properties that have been left unoccupied and substantially unfurnished for more than one year will be subject to an additional premium of 100% of the Council Tax, meaning that the charge is double a standard Council Tax.
- Properties that have been unoccupied and substantially unfurnished for between 5 and 10 years are now subject to an additional premium of 200% of the Council Tax, meaning that the charge is three times a standard Council Tax.
- Properties that have been unoccupied and substantially unfurnished for over 10 years are now subject to an additional premium of 300% of the Council Tax, meaning that the charge is four times a standard Council Tax.
- Please download our Council Tax Empty Homes Premium Policy for exceptions to the Premium charges.
Council Tax premium exceptions
From 1 April 2025 the Government has introduced categories of exceptions that can be applied to Long Term Empty Premiums.
Some exceptions are time limited to 12 months only. The exceptions to premiums are listed below.
| Exception Type | Time Limit |
| Empty due to someone residing in job-related armed forces accommodation | Unlimited |
| Annexes forming or being treated as part of the main dwelling | Unlimited |
| Properties being actively marketed for sale | 12 Months |
| Properties being actively marketed for let | 12 Months |
| Unoccupied dwellings where someone has died and probate has recently been granted | 12 Months |
| Empty properties requiring or undergoing major repairs or structural alterations | 12 Months |
Please remember these are exceptions to premiums not exemptions from council tax and a 100% charge will apply for the time the exception remains in place.
If you think that you might qualify for an exception please email localtaxation@burnley.gov.uk with your details and attaching relevant evidence to support your claim.
IMPORTANT NEWS!
We are currently undertaking an empty homes review in order to maximise any additional funding available through the new homes bonus initiative scheme.
If we have contacted you as part of this project and you wish to complete your details online, please click here to fill out the occupancy form.
If you need any help completing the form, please contact us on 0300 303 2076.
Discounts if empty
Please be aware that the following discounts are property specific and not liable party specific. If the previous liable party has already had the discount and then you become liable (by buying or renting the property for example), the discount does not start again.
- Properties that are unoccupied and uninhabitable (previously known as a Class A exemption) may qualify for a 25% discount for up to 12 months, provided that they haven’t already been empty for over one year and are being charged a premium. What is meant by uninhabitable?
- A property that is unoccupied and unfurnished (previously known as a Class C exemption), has a 100% discount for the first two months. If the property remains vacant after that, the full 100% charge is payable.
- If your property is unoccupied because you have to live elsewhere in a property provided by your employer and as part of your contract of employment, then you may be granted a 50% discount in respect of the property that your employer has provided for you to live in. However, you will still have to pay the full 100% charge for the home you have had to leave unoccupied.
Local discount scheme for renovated empty properties
Burnley Council has a local Council Tax discount for certain sorts of renovated properties.
The discount offers 100% discount for up to six months, once renovation work is completed, on formerly uninhabitable empty houses that have been empty for over 12 months. The aim is to provide an incentive to owners to improve the standard of the properties and bring them back into occupation.
To be eligible for the new discount, the property must be in a specified state of disrepair, have been vacant for at least 12 months, be unfurnished and be undergoing renovation works that meet certain standards and be completed with the property occupied within six months of the work finishing.
