Council tax : empty properties
A briefing paper explaining how council tax is applied to empty properties in England, Scotland and Wales, including the 'empty homes premium'.

An explanation of the Local Housing Allowance (LHA) for private tenants and the impact of freezing rates in cash terms since April 2020.
Local Housing Allowance (LHA): help with rent for private tenants (465 KB , PDF)
LHA is not a benefit in its own right. It sets maximum amounts claimants of Universal Credit and Housing Benefit can usually get in housing support for private rented properties of different sizes within specified areas. Maximum support is determined by:
LHA rates and information about BRMAs can be found on the Directgov website. Households renting privately can get housing support at the lower of the LHA that applies to them or the actual rent they are liable to pay.
The LHA was rolled out nationally for new claimants in the deregulated private rented sector (those tenancies to which rent controls do not apply) from 7 April 2008. The reasons for its introduction included:
Several changes have been introduced since 2008, including:
On 17 October 2022, it was announced that the current freeze on LHA rates would continue into 2023/24. Rental prices paid by private tenants in the UK rose by 4.4% over the 12 months to January 2023 according to the Index of Private Housing Rental Prices.
Numerous bodies, including homeless charities, the representative bodies of local authorities and private landlords, are making the case for LHA rates to be uprated to cover at least the 30th percentile of local rents, alongside relinking rates to the real cost of renting for future years.
The Levelling Up, Housing and Communities Committee “received a huge amount of evidence on the impact of current local housing allowance (LHA) rates” during its inquiry into reforming the private rented sector (published on 9 February 2023). The Committee said those expressing concerns were “unanimous in calling on the Government to restore the link between LHA rates and the 30th percentile.” The Committee said the Government should:
…increase LHA rates to realign them with the 30th percentile in each broad rental market area, and commit to conducting a review as soon as possible into whether they should once more be aligned with the 50th percentile.
The size of BRMAs means they can incorporate some wealthy and less wealthy regions. This has led to concern over the degree to which wealthy areas with high private sector rents can inflate LHA rates within a BRMA. In other BRMAs, concern focuses on the impact of less wealthy areas which decrease LHA rates, making the private rented sector less accessible for those who rely on benefits to help with rent payments.
Rent officers are required to review BRMA boundaries as often as it is thought appropriate with suggested changes subject to the agreement of the Secretary of State.
Local Housing Allowance (LHA): help with rent for private tenants (465 KB , PDF)
A briefing paper explaining how council tax is applied to empty properties in England, Scotland and Wales, including the 'empty homes premium'.
This paper considers who's responsible for paying for fire safety works on blocks of flats in the wake of the Grenfell Tower fire.
This paper considers trends in leasehold ownership, ongoing problems associated with the sector, and Government plans for future legislation.