Empty Property Council Tax Evidence Requirements

Why Evidence Matters More Than the Application Itself

Billing authorities review whether the conditions for an exception are met and may ask for supporting documents. An application with incomplete evidence can be delayed or refused even when the underlying circumstances may qualify.

The exception classes are mandatory — councils must apply them if the conditions are met — but the burden of proof falls on you as the applicant. Knowing what evidence to collect, and getting it together before you apply, makes the difference between a straightforward approval and a months-long dispute.

Evidence by Exception Class

Class G (Actively Marketed for Sale)

• Estate agency contract showing the property's instruction date, agreed marketing strategy, and asking price
• Portal listings — screenshots or printouts from Rightmove, Zoopla, or OnTheMarket showing the property as currently available
• Energy Performance Certificate (EPC) — include a current certificate where one is required for the sale or letting. Councils may consider whether an EPC exists as one factor in their overall assessment of the marketing
• Comparable evidence — if the council challenges your pricing as unreasonable, comparable recent sold prices from the same postcode area support your position

Class H (Actively Marketed for Let)

• Letting agency agreement with instruction date and agreed rental price
• Portal listings on SpareRoom, Rightmove, OpenRent, or similar showing current availability
• Valid EPC (mandatory for rental properties)
• Gas Safety Certificate — current and valid, issued by a Gas Safe registered engineer

Class I (Post-Probate)

• Sealed Grant of Probate or Letters of Administration from the Probate Registry
• Confirmation that the property remains unsold and un-transferred
• Evidence that the 12-month window from the grant date has not yet expired

Class M (Major Repairs or Structural Alterations)

• Structural surveyor's report detailing the condition and required works
• Building control notices confirming works in progress
• Contractor contracts and an itemised schedule of works with projected timelines
• Site photographs showing the extent of structural disruption (missing roof sections, exposed foundations, removed load-bearing walls)

Class E (Armed Forces)

• Employment contract or MoD posting order confirming job-related residence elsewhere
• Confirmation from the employer that the person is required to reside in service accommodation

Common Evidence Mistakes

Submitting verbal claims instead of documents. A phone call explaining your situation is not evidence. Every claim needs paper documentation.

Providing expired certificates. An EPC from 2015 or a Gas Safety Certificate from last year will not support a current application. Check dates before submitting.

Overpricing to preserve the exception. If you list a property at 40% above market value to avoid a genuine sale while retaining the Class G exception, the council can reject the application on the grounds that the marketing is not genuine.

Waiting for the premium to appear before applying. Apply as soon as the qualifying conditions are met. The exception runs from the date the conditions were satisfied, not the date you submitted the form — but late applications are harder to verify and may face pushback on backdating.

Our Empty Home Council Tax Premium guide includes a pre-submission evidence checklist for each exception class, organised so you can work through it before contacting the council.

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