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Council Tax

Empty Properties

Unoccupied and Unfurnished properties

It is Mid Sussex District Council's policy to charge on all unoccupied and unfurnished properties, with a premium on properties that 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.

Unless an exemption applies, the Council will charge on all properties that have been unoccupied and unfurnished, therefore, the following 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

However, 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