Unoccupied Properties

It is Mid Sussex District Council's policy to charge on all unoccupied and unfurnished properties, with a premium on properties that, unless an exemption applies have been empty for a period of 2 years or more, increasing once the property is empty for 5 years or more and increasing further once the property has been empty for 10 years or more.

The following Council Tax charges apply:

• 100% - empty for less than 2 years
• 200% - empty for 2 years or more
• 300% - empty for 5 years or more
• 400% - empty for 10 years or more

From 1st April 2025, unless an exemption applies, the Council will charge a premium on all properties that have been unoccupied and unfurnished for more than 1 year, therefore, the following Council Tax charges will apply:

• 100% - empty for less than 1 year
• 200% - empty for 1 year or more
• 300% - empty for 5 years or more
• 400% - empty for 10 years or more

There are two exemptions from the premiums mentioned above, where:

• A property would be the main residence of a person, but is empty while that person resides in accommodation provided by the Ministry of Defence by reason of their employment (e.g., service personnel posted away from home)

• A property which is an annexe, and this annexe is treated as part of the main property

For further information regarding unoccupied and unfurnished Annexe’s, please visit our Discounts page.

It is Mid Sussex District Council's policy to charge Council Tax at the rate of 100% on all second homes or furnished but unoccupied properties.

From 1st April 2025, the Council will charge a 100% premium on all properties that are furnished and unoccupied.

If you use your property as a commercial let, please see our Self-catering and holiday let accommodation page to see how this could affect your Council Tax.

For more information on advice and assistance on how the Council can assist you in renting out your property please visit our information for landlords page

Empty Homes and Second Homes Council Tax Policy