Lewisham Council Tax Empty Property Exemption and Premiums

Empty Property Exemptions in Lewisham

If your property is unoccupied, you don't automatically get a council tax discount. Lewisham removed the standard empty property discount years ago — most empty homes are charged the full rate from day one. But specific exemption classes still apply:

Class F (deceased person's property): a property left empty after the sole occupier dies is exempt until probate or letters of administration are granted, and for up to six months after, provided it remains unoccupied and has not been sold or transferred to beneficiaries.

Class D (detention): the property is empty because the liable person is in prison.

Class E (hospital or care home): the liable person has moved into long-term residential care or a hospital.

Class G (occupation prohibited by law): the property is legally uninhabitable — for example, a dangerous structure order.

Class L (mortgage possession): a lender has repossessed the property and it's awaiting sale.

Each exemption requires evidence and has its own time limits. Apply through Lewisham Council's online portal with the supporting documentation.

Second Homes: The 100% Premium

Under the Levelling-up and Regeneration Act 2023, Lewisham applies a 100% premium to second homes from 1 April 2025. A second home is substantially furnished but is not anyone's main residence. The premium means a 200% total charge: the standard charge plus an equal premium on top.

The one-year threshold applies to long-term empty homes, not to the second-home premium. The premium is designed to discourage keeping homes empty in a borough with severe housing pressure.

If you've inherited a furnished property and you're not living in it, the Class F exemption lasts until probate and up to six months after, while a separate 12-month exception from the premium runs from the date probate is granted. Check with Lewisham about the applicable dates and any other exception.

Long-Term Empty Homes: Escalating Premiums

Lewisham applies progressively steeper premiums on long-term empty and substantially unfurnished properties:

• Empty 1 to under 5 years: 100% premium (200% total charge)
• Empty 5 to under 10 years: 200% premium (300% total charge)
• Empty 10+ years: 300% premium (400% total charge)

These are among the highest council tax charges any property faces. A Band D property empty for over 10 years would be charged £8,949.32 per year — four times the standard rate of £2,237.33.

The council reviews empty property status annually. Renovation work by itself does not create a council tax reduction for an empty home. A separate exception from the long-term empty premium may apply for up to 12 months where major repair or structural alteration is needed. Class G exemption may apply where occupation has been prohibited by law; ask Lewisham what evidence it requires.

Reducing Your Liability on an Empty Property

If you own an empty property in Lewisham and can't sell or let it immediately, these are the routes to reduce the bill:

1. Check exemption eligibility: probate, care home, hospital, legal prohibition — each removes the charge entirely for a defined period
2. Major repair or structural alteration: a separate exception from the long-term empty premium may apply for up to 12 months; no general council tax reduction applies for empty properties undergoing these works
3. Legal prohibition: Class G may apply if occupation has been prohibited by law
4. Occupation: ask Lewisham whether a return to occupation changes the period used to calculate a premium; don't assume a temporary stay resets the clock
5. Letting: a long-term tenanted property is not empty, but who is liable depends on the arrangement; landlords remain liable for some HMOs, and short-term lets can still count as second homes

CTR is assessed for the home you occupy as your sole or main residence, but other property you own may affect the capital assessment, so include it in the information you give Lewisham. If premiums on an empty property cause hardship, you can ask about discretionary hardship support for your main home's bill.

For a full explanation of every council tax relief available in Lewisham — including how exemptions, discounts, and the means-tested CTR scheme interact — the Lewisham Council Tax Reduction guide covers the complete picture.

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