Council Tax exemptions | wirral.gov.uk

Some homes may be exempt from Council Tax. This depends on the reason they are empty or the special circumstances of the people who live in them.

Apply for a Council Tax exemption

You can log in or register for an online account to apply for a Council Tax exemption. You can also tell us without signing up for an account. To do this click on 'Continue without registering' after you have clicked on 'Apply for a Council Tax exemption' below.

Apply for a Council Tax exemption

Please include your Council Tax reference number, which can be found on your bill.

Cancel a Council Tax exemption

Reviewing Council Tax discounts and exemptions

Wirral Council regularly reviews all customers who receive Council Tax discounts and exemptions. This is to ensure discounts and exemptions are still valid and our information is up-to-date.

These reviews may be carried out by email. Any surveys about your discount or exemption will come from ecitizenfinance@wirral.gov.uk. The email will contain a link for you to update or verify your details.

Occupied properties

The following are exempt from Council Tax. There are specific criteria that must be met for each exemption:

lived in only by full time students. If the husband, wife or dependant of a student is not a British citizen and their visa prevents them from taking paid employment or claiming benefits, the exemption will still apply as long as the other person is a student
lived in only by people below the age of 18
a property which forms part of a single property including at least one other property (granny flat) and which is the only or main residence of a dependant relative of someone in the main property
lived in by a foreign diplomat or senior official of certain international organisations or Forces barracks and married quarters
lived in only by people who are severely mentally impaired (subject to qualifying criteria below)
Qualifying criteria for severely mentally impaired Council Tax exemption (PDF, 88KB)

More information about Council Tax discounts and exemptions

Empty properties

The following are exempt from Council Tax. There are specific criteria that must be met for each exemption. If the property is or has been:

owned by a charity (exempt for up to six months). A dwelling owned by a body established for charitable purposes only, which is unoccupied and has been so for a period of less than 6 months and was last occupied in furtherance of the objects of the charity
left empty by someone who is now in prison
left empty by someone who has moved to receive personal care in a hospital or a home, such as a nursing home
Repossessed (in possession of the mortgage company)
waiting for probate or letters of administration to be granted, and for up to six months after
the responsibility of a trustee in bankruptcy
empty because the law has said it must not be lived in
waiting to be lived in by a minister of religion
left empty by students who live elsewhere to carry out their course
unable to be let separately because it is part of a main property or there is a planning restriction

If you own an exempt property, you do not receive a Council Tax bill but you are sent an Exempt Dwelling Notification.

There is no Council Tax discount for empty or unoccupied properties, the full Council Tax is payable unless it is exempt for one of the above reasons.

Empty Property Premium

A premium is an additional amount of Council Tax to be paid on top of the standard Council Tax charge.

The Government introduced an amendment to legislation in October 2023 - the Levelling up and Regeneration Act 2023 - which gave billing authorities the ability to charge a Council Tax premium from 1 April 2024 on properties that are unoccupied and unfurnished after 1 year (previously the premium was applied after 2 years) and properties that are unoccupied and furnished (often referred to as second homes) from 1 April 2025.

At its Budget Council meeting of 26 February 2024, Wirral Council decided to apply the new Premium with effect from 1 April 2024 for long term empty and unoccupied properties, and from 1 April 2025 for second homes.

The premiums for properties that are empty for 5 to 10 years and 10 or more years remain unchanged.

Long Term Empty Property Premium

The premium applies to the property and is based on the length of time the property has been empty. An empty period starts from when the property became empty and unfurnished. A premium charge will still apply if you have recently purchased or leased/rented a property that has previously been empty for a long period and remains empty and unfurnished, as the charges relate the to the property and are not related to the ownership or tenancy changes.

From the 1 April 2025 the Government has introduced exceptions to premiums, some exceptions apply to unoccupied empty properties . Exceptions to the premium charge classes and how to apply are listed below:

Duration	Charge
1 to 5 years	a premium of 100% making a total payable of 200% of the full Council Tax charge
5 to 10 years	a premium of 200% making a total payable of 300% of the full Council Tax charge
10 years +	a premium of 300% making a total payable of 400% of the full Council Tax charge

To ensure the Council Tax is correct, please inform the Council Tax office when your property is either, sold or let providing full details of the new tenants or owner. The premium will end when a property becomes occupied, and it is the occupier's sole or main property or if an exception is awarded.

Report a change online

Tackling empty residential properties is a priority for Wirral Council and the Council would like to encourage owners of empty properties to get in touch and find out about the assistance available to help them improve, let or sell their property in order to facilitate the return to use of their premises and avoid payment of the additional long term empty premium.

For further advice please contact the Housing Standards and Renewal Team on 0151 691 8132 or email emptyproperties@wirral.gov.uk

Find out more about housing information and advice

Unoccupied and furnished properties and second homes

For Council Tax purposes, second homes are properties that you own or rent, which are furnished, and where no-one lives as their main residence.

A full Council Tax charge is currently payable on furnished second homes.

From 1 April 2025, properties that are unoccupied and furnished, often referred to as second homes, will be subject to a 100% premium (200% payable), provided no exemption or exception criteria has been met.

The decision to introduce this new premium for periodically occupied properties, known as "second homes," was approved by Wirral Council on 21 February 2024, following changes to government legislation, which allowed us to do this.

The change means that a 100% premium is applied and is payable in addition to the standard council tax in respect of a "second home" that meet the following conditions:

there is no resident of the dwelling (it is no one’s sole or main residence), and;
the property is substantially furnished.

Exceptions to Premiums

From the 1 April 2025 the Government has introduced exceptions to premiums.

Some exceptions apply to both premiums on second homes and unoccupied empty properties and some only apply to one. Some exceptions are limited to 12 months only. The exceptions to premiums are listed below.

Please remember these are exceptions to premiums not exemptions from council tax which will remain payable.

Classes of Dwellings	Applies to	Definition	Evidence required
Class E	Already applies to long term empty homes Extended to second homes from 1 April 2025	Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation	You will need to provide a letter from the Ministry of Defence confirming your place of residence.
Class F	Already applies to long term empty homes Extended to second homes from 1 April 2025	Annexes forming part of, or being treated as part of, the main dwelling	You will need to provide proof of annexe status, i.e., utility bills, insurance documents, etc; or planning conditions., photographs
Class G	Long term empty homes and second homes	Dwellings being actively marketed for sale (12 months maximum limit)	The exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale. You will need to provide the exact date the property started being advertised for sale / let; and a copy of the correspondence from the Estate Agent that confirms the date the dwelling was marketed for sale;and/or a link to the current property on-line listing. which includes the advertised price. Further Evidence if required: You need to provide confirmation that the property has an Energy Performance Certificate (EPC1).
Class H	Long term empty homes and second homes	Dwellings being actively marketed for let (12 months maximum limit)	The exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale. You will need to provide the exact date the property started being advertised for sale / let; and a copy of the correspondence from the Estate Agent that confirms the date the dwelling was marketed for sale; or a link to the current property on-line listing. Which includes the advertised rent. Further Evidence if required: You will need to provide confirmation that the property has an Energy Performance Certificate (EPC1).
Class I	Long term empty homes and second homes	Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) This period runs concurrently with the six-month exemption.	You will need to provide a copy of the grant of Probate; and confirmation that the estate is the liable party for Council Tax and that the property has not been transferred by the executors or administrators to the beneficiaries or sold to anyone else.
Class J	Second homes only	Job related dwellings.	You will need to upload your contract of employment, or a letter from your employer that confirms that you are required, under the terms of your contract, to live in accommodation provided by your employer; and Confirm the address of the second property.
Class K	Second homes only	Occupied caravan pitches and boat moorings
Class L	Second homes only	Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously.	You will be required to upload a copy of your Planning Condition, or Planning Permission containing the restriction on occupancy or specifying the dwelling cannot be used as a main home or must be used as a holiday let.
Class M	Long term empty homes	Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit)	You will be required to provide conﬁrmation the property is unfurnished; and A list of the major repair work required, or structural work being undertaken2; and Photographs and a surveyor’s report to support your claim.

Apply for an exception

If we have sent you a bill showing premium charges, but you believe an exception applies to your property, then you need to tell us. You’ll need to provide the following information and evidence:

the address of the second home and the address of your main residence
8-digit Council Tax reference (found on your Council Tax bill – beginning with 8 or 9)
the class of exception, that you are applying for (Class E-M) -see table above and the evidence to support your application. Any photographs or scanned images, must be clear and legible
send your request for a Premium Exception via email with supporting evidence required to support your claim to counciltax@wirral.gov.uk as per the example below:

Please enter your Council Tax reference followed by “Premium exception” as the subject line in your email to allow us to deal with your enquiry quicker.

Example: <80000000> Premium exception request

Send your request for a Premium Exception via email with supporting evidence required to support your claim to counciltax@wirral.gov.uk

The exceptions are from the premiums only. The standard Council Tax charge for the year will still be payable, and a premium may be payable at the end of the exception period. If this is the case, a revised Bill will be sent when the Exception ends.

The exceptions to the premiums are mandatory, however, eligibility for the exceptions will be considered in line with the guidance issued by the government and you will need to provide supporting evidence.

The exceptions will come into effect from 1 April 2025 and some exceptions only apply to second homes, some only apply to empty properties, and some apply to both.

An exception will not be granted unless we are satisfied the eligibility criteria has been met fully.

Properties having structural alterations or repairs

Properties requiring or undergoing structural repairs, or those that are uninhabitable, are no longer exempt and no discount will apply. A full Council Tax charge will be payable.

Find out more about Council Tax exemption criteria

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