How to Challenge an Empty Homes Premium on Council Tax

Start With a Formal Written Grievance, Not a Phone Call

If your council has charged an empty home premium that you believe is wrong — because an exception should apply, the property classification is incorrect, or the empty period has been miscalculated — your first step is a formal written grievance under Section 16 of the Local Government Finance Act 1992.

Phoning the revenues department might get a helpful explanation, but it does not create a formal record and does not start the statutory clock that protects your right to appeal. Without a written grievance, you cannot escalate to the Valuation Tribunal.

What Your Section 16 Grievance Must Include

The notice is not a general complaint letter. It needs to contain specific elements for the billing authority to treat it as a formal grievance:

1. Your council tax account reference number and the property address
2. A chronological history of the property — when it became empty, when (if ever) it was occupied, and what happened at each stage
3. The specific statutory provision you are relying on (e.g., "Class G Exception under SI 2024/1007 — property actively marketed for sale")
4. A clear explanation of why the council's decision is wrong
5. An index of the documentary evidence you are attaching

Send it by email or recorded delivery. Keep a copy of everything, including proof of the date the council received it.

The Council Has Two Months to Respond

From the date your Section 16 grievance is served, the billing authority has two calendar months to consider it and issue a written decision. They may ask for additional evidence or arrange a site inspection during this period.

If they approve your grievance, you will receive a revised demand notice with the premium removed and any overpayment credited to your account or refunded.

Escalating to the Valuation Tribunal for England

If the council rejects your grievance, you have two months from the date of their written decision to lodge an appeal with the Valuation Tribunal for England (VTE). If the council simply fails to respond within the two-month window, you have four months from the date you served the original grievance.

VTE appeals are free. You submit online through the VTE portal at valuationtribunal.gov.uk or using their standard liability appeal forms. The tribunal holds an independent hearing and can order the council to remove the premium, recalculate your bill, and issue backdated refunds.

You Must Keep Paying During the Dispute

Lodging a grievance or appeal does not suspend your obligation to pay. The council tax (including the premium) remains legally payable according to the demand notice. If you withhold payment, the council can proceed with enforcement — reminder notices, final notices, and court summonses.

If the tribunal rules in your favour, every penny of overpayment comes back. But falling into arrears during the dispute can trigger costs and complications that are harder to undo.

When Council Tax Debt Becomes a Problem

If the premium has pushed you into genuine financial difficulty, contact StepChange, National Debtline, or Citizens Advice before the situation escalates to a liability order. These services are free and independent. You can also apply to your council for Section 13A hardship relief, which gives them discretion to reduce your bill in exceptional circumstances.

Our Empty Home Council Tax Premium guide includes a Section 16 grievance preparation worksheet that structures your submission with the statutory elements councils look for, plus a dispute timeline tracker covering every deadline from initial grievance through VTE appeal.

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