Unoccupied Properties
Unoccupied and Unfurnished properties
It is Mid Sussex District Council's policy to charge on all unoccupied and unfurnished properties, with an additional premium on unoccupied properties as detailed below.
For details on the exceptions including qualifying criteria and time limitations please see our Empty Homes and Second Homes Council Tax Policy
From 1st April 2025, unless an exception applies, the Council will charge a premium on all properties that have been unoccupied and unfurnished for more than 1 year. The following Council Tax charges will apply:
- 100% - empty for less than 1 year
- 200% - empty for 1 year or more
- 300% - empty for 5 years or more
- 400% - empty for 10 years or more
Prior to 1st April 2025, a premium applied where properties had been empty for a period of 2 years or more, increasing once the property had been empty for 5 years or more and increased further once the property had been empty for 10 years or more.
The following Council Tax charges applied until 1st April 2025:
- 100% - empty for less than 2 years
- 200% - empty for 2 years or more
- 300% - empty for 5 years or more
- 400% - empty for 10 years or more
From 1st April 2025, unless an exception applies, the Council will charge a premium on all properties that are unoccupied but furnished therefore, a 100% premium will apply
Prior to 1st April 2025 it was Mid Sussex District Council's policy to charge Council Tax at the rate of 100% on all second homes or furnished but unoccupied properties.
For further information
For further information regarding unoccupied and unfurnished Annexe’s, please visit our Discounts page.
To notify us of any changes to your household circumstances in relation to Unoccupied and Unfurnished properties, or if you believe you are entitled to an exception from a premium , please complete the review form below.
Unoccupied Property Review Form
If you use your property as a commercial let, please see our Self-catering and holiday let accommodation page to see how this could affect your Council Tax.
For more information on advice and assistance on how the Council can assist you in renting out your property please visit our information for landlords page