Empty properties
Please note with effect from 1 April 2024 the amount of Council Tax payable in respect of empty properties increased in accordance with below:
Properties undergoing structural alteration or repair
Phase 1 – 50% discount for up to 12 months or 6 months after works are completed, whichever is shorter
Phase 2 – full charge (if full 12 months 50% discount has not been used)
Phase 3 – Long term empty property premium
If you wish to apply for a discount because your property is undergoing either structural alteration or major repair, please download and complete a major repair alteration application form and return with evidence to support your application to council.tax@westlancs.gov.uk
CT Major Repair Alteration Application form (Word 69kb)
Properties that are unoccupied and unfurnished
Phase 1 – 50% discount for up to 3 months
Phase 2 – full charge
Phase 3 – Long term empty property premium
Properties that are unoccupied and substantially furnished
Phase 1 – 50% discount for 3 months from the date on which the property became unoccupied
Phase 2 – full charge only whilst property remains unoccupied and substantially furnished
Local discounts referred to above, apply to the property and not to an individuals account. Therefore once the relevant time period has been spent, the discount will not be applied again until the property has been occupied for a minimum of 6 weeks.
How to apply
Please contact the Council Tax service by email council.tax@westlancs.gov.uk or alternatively you can speak to a Customer Services advisor by calling 01695 577 177 (option 3).
Some unoccupied properties may be exempt from paying council tax. Visit our exemption pages to find out more.
Long term empty property premiums
Empty Property Period |
Premium Charge from 1st April 2024 |
Actual Council Tax Charge |
1-5 years |
100% | 200% |
5-10 years | 200% | 300% |
10 years or more | 300% | 400% |
Second Homes
From 1 April 2025 West Lancashire Borough Council will charge a 100% premium for furnished second homes (200% charge).
Exceptions to the Empty Property/Second Home Premiums
Premium Type | Exception | Time limit |
Empty property/Second home | Property actively marketed for sale or let | 12 months |
Empty property/Second home | Property undergoing probate | 12 months |
Empty property/Second home | Annex that forms part of a main property | Unlimited |
Empty property/Second home | Armed forces accommodation | Unlimited |
Empty property | Uninhabitable property | 12 months |
Second home | Holiday lets – seasonal homes | Unlimited |
Second home | Occupied caravan pitch and boat mooring | Unlimited |
Second home | Job related second home | Unlimited |
Applying for an exception to the empty property/second home premium
If you believe you may be eligible for an exception, a claim must be made in writing to the Council Tax service by email council.tax@westlancs.gov.uk or alternatively by post to Revenues & Benefits Service, 52 Derby Street, Ormskirk, L39 2DF.
The Council may request (reasonable) evidence in support of your request.
Council strategy for dealing with Empty Homes
For more information please visit Council strategy for dealing with Empty Homes