Council Tax property review

We are conducting a review of properties within the Bradford District that our records show to be substantially furnished but not deemed to be anyone’s sole or main residence (for example, nobody lives in it full time as their only home). If a property that you are responsible for is being reviewed, we will send you an SMS text message, email or letter about this.

What is a periodically occupied but substantially furnished property?

An example of a house or flat that is substantially furnished but not deemed to be anyone’s sole or main residence, would be a holiday home or a property that is used as a second home. Somebody may stay in the property for some of the year but they would be considered to have their ‘sole or main residence' at a different property.

What is changing?

The government has changed the law to allow Local Authorities to charge an extra premium as part of the council tax from 1 April 2025. This will mean that an additional charge of 100% will be applied to the council tax bill (i.e. the amount of Council Tax charged for the property will double) for substantially furnished but not deemed to be anyone’s sole or main residence.

Why have I been contacted about this extra charge?

A property that you are responsible for is listed as being substantially furnished but not deemed to be anyone’s sole or main residence. We have contacted you (by text, email or letter) to notify you of this change and to give you the opportunity to tell us if there has been a change in circumstance.

What do I need to do?

If your property remains substantially furnished but not deemed to be anyone’s sole or main residence, no action is required. However, please be aware that your Council Tax payments will double from 1 April 2025.

If there has been a change in circumstances that mean your property is no longer periodically occupied and substantially furnished, you must tell us about the change:

1. If the property is now occupied as your sole or main residence, or if the property has been sold, report the change of address
2. If you are the landlord of the property which is now occupied by a tenant as their sole or main residence, report details of the tenancy
3. If the property is now permanently unoccupied and the furniture has been removed, report the change in circumstance and provide the date that the furniture was removed
4. If the property is no longer substantially furnished but not deemed to be anyone’s sole or main residence for another reason that isn’t covered above, report the change in circumstance

What legislation does this come under?

The charges for properties that are periodically occupied can be found under section 11C of the Local Government Finance Act 1992 as inserted by section 80 of the Levelling Up and Regeneration Act 2023.

Will there be any exceptions to this charge?

The government have indicated that they may create some exceptions to the new premium but they have not yet decided what those might be or how they will be applied. Once we become aware of any changes, we will update the information page on our empty properties and charges webpage.