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