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

Long Term Empty Properties

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
Second Homes

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.

Premium Exceptions

Under the Council Tax (Prescribed Classes of Dwellings and consequential amendments) (England) Regulations 2024, the Government has prescribed classes of dwellings which are exempt from the empty home and/or second homes premium.

Exceptions to both the Long Term Empty and Second Home premium
  • Class E - A dwelling which is or would be someone's sole or main residence if they were not residing in job-related armed forces accommodation
  • Class F - Annexes forming part of, or being treated as part of, the main dwelling
  • Class G - Dwellings being actively marketed for sale (normally 12 months limit)
  • Class H - Dwellings being actively marketed for let (12 months limit)
  • Class I - Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration)
Premium Exceptions to Second Homes only
  • Class J - Job-related dwellings
  • Class K - Occupied caravan pitches and boat moorings
  • Class L - Seasonal homes where year-round or permanent occupation is prohibited: where specified for use as holiday accommodation or the property has a planning condition preventing occupancy for more than 28 days continuously
Premium Exceptions to Long Term Empty Properties only
  • Class M - Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit)

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

Last updated: 14 March 2025