Official Statistics

Local authority Council Taxbase in England: 2023

Updated 28 February 2024

Applies to England

• Publication for Scotland
• Publication for Wales

The release provides details on the number of dwellings liable for council tax and the number of dwellings that receive council tax discounts, are charged premiums, and receive exemptions in England.

1. In this release:

• In England there were a total of 25.5 million dwellings as of 11 September 2023, an increase of 237,000 (or 0.9%) compared with 12 September 2022. Of this number, 24.7 million dwellings were liable for council tax. This was an increase of 187,000 (or 0.8%) compared with September 2022.

• There were 15.9 million dwellings (62.5% of all dwellings) liable to pay 100% council tax as they are not entitled to any exemptions or discounts, or charged a premium.

• There were 8.7 million dwellings (34.3% of all dwellings) that were subject to a discount, an increase of 85,000 (or 1.0%) compared with 2022. Of these, 8.4 million dwellings were receiving a discount because they were occupied by single adults.

• There were 76,000 dwellings (0.3% of all dwellings) charged a premium on their council tax, an increase of 3,500 (or 4.8%) compared with 2022.

• There were 741,000 dwellings exempt from paying council tax, an increase of 49,000 (or 7.1%) compared with 2022. Exempt dwellings account for 2.9% of all dwellings.

• Excluding exempt properties, there were 481,000 dwellings recorded as empty for the purposes of council tax as of 11 September 2023. This includes those dwellings being charged a premium.

• There were 263,000 dwellings recorded as second homes for the purposes of council tax.

Release date: 08 November 2023

Date of next release: November 2024

Contact: 0303 444 2141 ctb.stats@levellingup.gov.uk (Responsible Statistician: Jo Coleman)

Media enquiries: 0303 444 1209 NewsDesk@levellingup.gov.uk

2. Introduction

This release provides information relating to the stock of domestic dwellings in local authority areas in England based on council tax records. The total number of dwellings is based on the Valuation Office Agency (VOA) Valuation List snapshot as of 11 September 2023 (the snapshot is taken on the 2nd Monday of September each year). Further information relating to council tax discounts, exemptions and premiums is then derived from this snapshot on 2 October 2023 (the 1st Monday of October). The data are then provided on the Council Tax Base (CTB) form submitted by all 296 billing authorities in England.

The release provides summary totals at an England level of the total number of dwellings, the number of dwellings that are exempt from council tax, and the number liable for council tax. For dwellings liable for council tax, it also gives summary figures for the number receiving different types of council tax discounts and those being charged a premium. Information at a local authority level is published in the associated tables.

The information contained in this release can be used to calculate a tax base for a local authority. A “tax base” is the number of Band D equivalent dwellings in a local authority area. To calculate the tax base for an area, the number of dwellings in each council tax band is adjusted to take account of any discounts, premiums or exemptions. The resulting figure for each band is then multiplied by its proportion relative to Band D (from 6/9 for Band A to 18/9 for Band H) and the total across all 8 bands is calculated. An estimated tax base is used to determine the level of council tax an authority charges each dwelling. This is shown in the local authority level data table available online.

In 2023, authorities reported the following reasons for change in their figures compared with last year:

• Increase in dwellings developments

• Increased promotion and awareness of discounts and exemptions

• Introduction of the Homes for Ukraine scheme

• Reviews of empty properties

• Delays with probate

3. Chargeable dwellings, exemptions and discounts

Table 1 provides figures for the total number of dwellings in England in September each year from 2019 to 2023, those that are liable for council tax i.e. chargeable dwellings, those that are exempt from council tax, those that receive discount on their council tax and those that are required to pay a premium on their council tax.

• In England, there were 25.5 million dwellings as at 11 September 2023, an increase of 237,000 (or 0.9%) compared with 12 September 2022. Of these, 24.7 million dwellings were liable for council tax. This was an increase of 187,000 (or 0.8%) compared with September 2022.

• There were 15.9 million dwellings liable to pay 100% council tax as they are not subject to any exemptions, discounts or premiums. This represents 62.5% of all dwellings.

• There were 8.7 million dwellings that were subject to a discount. This was an increase of 85,000 (or 1.0%) compared with 2022. Of these, 8.4 million dwellings were receiving a discount because they were occupied by single adults.

• There were 76,000 dwellings charged a premium on their council tax. This was an increase of 3,500 (or 4.8%) compared with 2022.

• There were 741,000 dwellings exempt from paying council tax, an increase of 49,000 (or 7.1%) compared with 2022. Exempt dwellings account for 2.9% of all dwellings.

Table 1: Number of Chargeable Dwellings 2019 to 2023 [note a]

					Thousands
	2019	2020	2021	2022	2023
Total number of dwellings on valuation lists	24,549	24,762	24,987	25,225	25,462
less: Number of dwellings exempt from council tax	626	651	660	692	741
less: Number of demolished dwellings	1	1	1	2	2
Number of dwellings on valuation list liable for council tax	23,922	24,109	24,326	24,531	24,718
of this: number of dwellings subject to a discount	8,191	8,322	8,492	8,646	8,731
of which are second homes [note b]	13	10	10	9	8
of which are empty homes subject to a discount [note c]	64	53	52	48	40
of which are single persons	7,837	7,982	8,151	8,307	8,388
of which are all residents disregarded for council tax purposes	36	36	38	38	43
of which are all but one resident disregarded for council tax purposes	242	241	242	244	253
of this: number of dwellings charged a premium [note d]	63	69	72	72	76
of this: number of dwellings not subject to a discount or a premium	15,668	15,718	15,762	15,812	15,911
of which are empty homes [note c] [note d]	356	357	345	358	365
of which are second homes [note b]	240	253	243	247	255
of which are classed as other	15,072	15,108	15,174	15,206	15,291

Footnotes for Table 1

[note a] Data taken as at the second Monday in September.

[note b] At local authority discretion, second homes can be subject to a discount of between 0% and 50%. If an authority sets a discount of 0% then this is classified in the table as ‘not subject to discount’. All other rates are classified as ‘subject to discount’.

[note c] Empty homes are those dwellings which are unoccupied and substantially unfurnished and, at local authority discretion, can be subject to a discount of between 0% and 100%. If an authority sets a discount of 0% then it is classified in the table as ‘not subject to discount’. All other rates are classified as ‘subject to a discount’.

[note d] Empty homes are those dwellings which are unoccupied and substantially unfurnished and, if they have been empty for more than 2 years, may be charged a premium. Not all authorities charge a premium - in 2023, 290 out of 296 authorities applied a premium.

Chart 1 below shows how the total stock of dwellings on the valuation list is split between the various categories of liability for council tax at the snapshot.

Chart 1: Split of dwelling stock by category of liability as at 11 September 2023

Number of dwellings on valuation list as at 11 September 2023 = 25.5 million

[note a] ‘Empty or second homes’ includes empty or second homes subject to a discount and empty homes charged a premium only. Some empty and second homes will be included in other categories.

[note b] ‘Liable for 100% council tax’ includes empty or second homes receiving no discount.

[note c] ‘Exempt from council tax or demolished’ includes empty properties that have an exemption.

See Accompanying Tables and Open Data to download the chart data.

4. Chargeable dwellings, exemptions, and discounts by council tax band

Table 2 provides figures of the number of dwellings in England by council tax valuation band as at 11 September 2023. It shows those that are liable for council tax i.e. chargeable dwellings, those that are exempt from council tax, those that receive a discount on their council tax and those that are required to pay a premium on their council tax.

If the occupiers of a dwelling are granted disabled relief for council tax purposes, this reduces the council tax band of the dwelling by one band i.e. if the dwelling would normally be a Band D dwelling, after disabled relief the council tax band would be Band C. However, if the dwelling is in Band A, normally the lowest council tax band available, after disabled relief the band is said to be in council tax Band A-.

• 65.3% of all dwellings are in Bands A to C and only 9.3% are in the top three bands F to H.

• 56.6% of dwellings subject to a discount are in Bands A and B, and 63.0% of dwellings being charged a premium are in Bands A and B.

• Of the 8.4 million dwellings entitled to a single person discount as at 11 September 2023, 34.2% were in Band A dwellings.

Table 2: Dwellings, exemptions and discounts by valuation band as at 11 September 2023

										Thousands
	Band A-[note b]	Band A	Band B	Band C	Band D	Band E	Band F	Band G	Band H	TOTAL
Number of dwellings on valuation lists	[z]	6,078	4,964	5,578	3,981	2,487	1,321	900	152	25,462
less: number of dwellings exempt from council tax	[z]	281	145	135	89	49	23	15	4	741
less: number of demolished dwellings [note a]	[z]	1	1	0	0	0	0	0	0	2
Number of dwellings on valuation list liable for council tax	[z]	5,796	4,818	5,443	3,891	2,438	1,298	885	148	24,718
Number of dwellings moved down one band as a result of disabled relief [note b]	16	21	28	25	20	11	9	5	[z]	135
Number of dwellings liable to council tax adjusted for disabled relief [note c]	16	5,801	4,826	5,440	3,886	2,429	1,296	881	143	24,718
of this: number of dwellings subject to a discount	5	2,947	1,993	1,817	1,035	530	243	142	18	8,731
of which are second homes [note d]	[z]	5	1	1	1	0	0	0	0	8
of which are empty homes subject to a discount [note e]	[z]	14	9	7	4	3	1	1	0	40
of which are single persons	4	2,866	1,925	1,742	984	499	225	128	15	8,388
of which are all residents disregarded for council tax purposes	0	8	6	6	5	4	5	7	2	43
of which all but one resident disregarded for council tax purposes	1	54	53	61	42	24	12	6	1	253
of this: number of dwellings charged a premium [note f]	[z]	34	14	11	7	4	2	2	1	76
of this: number of dwellings not subject to a discount or a premium	11	2,820	2,819	3,612	2,844	1,895	1,051	736	125	15,911
of which are empty homes	[z]	129	74	70	44	24	12	9	2	365
of which are second homes	[z]	59	42	48	40	28	17	15	5	255
of which are classed as other	11	2,631	2,703	3,493	2,760	1,843	1,022	712	117	15,291

Footnotes for Table 2

[note a] Figures in Band B to H are below 500 and are therefore presented as 0.

[note b] Dwellings subject to disabled relief are charged council tax at the rate of one band lower than that on the valuation list. Council tax for a Band A- dwelling is charged at 5/9 of the council tax of a Band D dwelling.

[note c] Calculated by subtracting the number of dwellings moved down from this band as a result of disabled relief from the number of dwellings on the valuation list liable to council tax and adding the number of dwellings moved into this band as a result of disabled relief.

[note d] At local authority discretion, second homes can be subject to a discount of between 0% and 50%. If an authority sets a discount of 0% then this is classified in the table as ‘not subject to a discount’. All other rates are classified as ‘subject to a discount’.

[note e] Empty homes are those dwellings which are unoccupied and substantially unfurnished and, at local authority discretion, can be subject to a discount of between 0% and 100%. If an authority sets a discount of 0% then this is classified in the table as ‘not subject to a discount’. All other rates are classified as ‘subject to a discount’

[note f] Empty homes are those dwellings which are unoccupied and substantially unfurnished and, if they have been empty for more than 2 years, may be charged a premium. Not all authorities charge a premium – in 2023, 290 out of 296 authorities applied a premium.

Chart 2: Split of dwelling stock by council tax band as at 11 September 2023

Number of dwellings on valuation list as at 11 September 2023 = 25.5 million

See Accompanying Tables and Open Data to download the chart data.

5. Empty and second homes

5.1 Empty homes for the purposes of council tax

Empty homes are dwellings which are unoccupied and substantially unfurnished. At local authority discretion, empty homes can be subject to a discount of between 0% and 100%. If they have been empty for more than 2 years, they may be charged a premium, which is in addition to the full amount of council tax due. Whether a premium is charged is also at local authority discretion.

There are also some exempt classes which can be applied to properties that are unoccupied. This data can be found in Table 5a and are not included in this section. The aggregation of the empty properties receiving a discount, empty properties charged a premium and these unoccupied dwellings receiving an exemption are published in the separate Dwelling Stock estimates statistical release and in Live Table 615 following this publication.

Authorities have been able to charge an Empty Homes Premium since April 2013. From 1 April 2019 to 31 March 2020, the premium increased from up to 50% to up to 100%. From 1 April 2020 to 31 March 2021, the premium could be up to 100% for dwellings that had been empty for between 2 to 5 years and up to 200% for dwellings that had been empty for more than 5 years. Since 1 April 2021, the premium could be up to 100% for dwellings that had been empty for between 2 to 5 years, up to 200% for dwellings that had been empty for between 5 to 10 years, and up to 300% for dwellings that have been empty for 10 years or more. There are therefore some discontinuities in Table 3b below.

In 2023, 290 out of 296 authorities reported they were charging the premium on some of their empty dwellings. This was the fourth year where authorities have been asked to report the premium based on the length of time the dwelling had been empty. Some caution should be taken when interpreting the split of data as some authorities may only be able to report in one category (particularly where there is no variation in premium), and we do not record whether this is the case. In 2023, 290 authorities reported premiums charged for dwellings that have been empty for 2 to 5 years, 280 authorities reported premiums charged for dwellings empty for 5 to 10 years, and 271 authorities reported premiums charged for dwellings empty for 10 years and over.

Table 3a and Table 3b provide figures for the total number of dwellings in England classed as empty for council tax purposes since 2019 with details of the levels of discounts and premiums applied. This excludes empty properties that have an exemption.

• Excluding empty properties that were exempt, the total number of empty dwellings as at 11 September 2023 was 481,000 – an increase of 2,000 or 0.4% on the previous year.

• Of these, only 40,000 empty dwellings were subject to a discount, with 20,000 dwellings receiving a 100% discount.

• 76,000 empty dwellings were charged a premium. Of these, 70.5% of dwellings being charged a premium have been empty for 2-5 years, 19.7% of dwellings have been empty for between 5-10 years and 9.8% of dwellings have been empty for more than 10 years.

Table 3a: Number of dwellings classed as empty by level of discount and premium awarded, 2019 - 2023

	2019	2020	2021	2022	2023
Total number of dwellings classed as empty [note a]	482,905	479,336	468,070	478,928	480,845
Number of dwellings classed as empty not subject to a discount or premium	355,810	357,351	344,649	358,422	365,365
Number of dwellings classed as empty subject to a discount [note b]	64,156	52,784	51,791	48,165	39,677
of which 10% discount	1,437	830	845	476	523
of which 20% discount	502	384	417	390	30
of which 25% discount	15,772	13,018	13,407	12,454	11,230
of which 40% discount	943	663	724	798	0
of which 50% discount	11,923	9,049	9,790	8,909	7,424
of which 75% discount	690	779	847	783	835
of which 100% discount	32,889	28,061	25,761	24,355	19,635
Number of dwellings classed as empty charged a premium [note c][note d]	62,939	69,201	71,630	72,341	75,803
of which 10% premium	0	0	8	38	9
of which 50% premium	15,001	6,658	6,354	5,420	3,508
of which 100% premium	47,938	44,369	47,243	48,097	52,142
of which 150% premium	[x]	277	123	19	35
of which 200% premium	[x]	17,897	12,001	12,652	13,605
of which 300% premium	[x]	[x]	5,901	6,115	6,504

Footnotes for Table 3a

[note a] This does not include empty properties that receive an exemption.

[note b] Since 1 April 2013, local authorities in England have been able to apply council tax discounts of between 0% and 100% for empty dwellings or charge a premium on top of the normal council tax.

[note c] Not all authorities charge a premium. In 2020, 300 out of 314 authorities applied a premium. It was 300 out of 309 authorities in 2021, 303 out of 309 authorities in 2022 and 290 out of 296 authorities in 2023.

[note d] Between 1 April 2013 and 31 March 2019, authorities were able to charge a premium of up to 50% for dwellings that had been empty for more than 2 years. From 1 April 2019 to 31 March 2020, the premium increased to up to 100%. From 1 April 2020 to 31 March 2021, local authorities were able to charge a premium of up to 100% for dwellings that had been empty for between 2 and 5 years and up to 200% for dwellings that had been empty for over 5 years. Since 1 April 2021, local authorities have been able to charge a premium of up to 100% for dwellings that have been empty for between 2 and 5 years, up to 200% for dwellings that have been empty for between 5 and 10 years, and up to 300% for dwellings that have been empty for 10 years or more.

Table 3b: Number of dwellings classed as empty by premium awarded, 2020 - 2023 [note a]

	2020 [note d]	2021	2022	2023
Number of dwellings classed as empty charged a premium [note b][note c]	69,201	71,630	72,341	75,803
Number of dwellings classed as empty (2-5 years) charged a premium	49,037	50,449	50,986	53,442
of which 10% premium	0	8	38	9
of which 50% premium	6,327	5,048	4,323	2,509
of which 100% premium	42,710	45,393	46,625	50,924
Number of dwellings class as empty (5 years and over) charged a premium	20,164	[x]	[x]	[x]
of which 50% premium	331	[x]	[x]	[x]
of which 100% premium	1,659	[x]	[x]	[x]
of which 150% premium	277	[x]	[x]	[x]
of which 200% premium	17,897	[x]	[x]	[x]
Number of dwellings class as empty (5-10 years) charged a premium	[x]	13,730	13,987	14,949
of which 50% premium	[x]	976	862	768
of which 100% premium	[x]	1,073	958	915
of which 150% premium	[x]	95	19	34
of which 200% premium	[x]	11,586	12,148	13,232
Number of dwellings class as empty (over-10 years) subject to a premium	[x]	7,451	7,368	7,412
of which 50% premium	[x]	330	235	231
of which 100% premium	[x]	777	514	303
of which 150% premium	[x]	28	0	1
of which 200% premium	[x]	415	504	373
of which 300% premium	[x]	5,901	6,115	6,504

Footnotes for Table 3b

[note a] Caution should be taken when comparing the number of dwellings class as empty by premium awarded due to changes in the number of authorities who charged this premium each year and changes to the premium categories. In 2020, 300 authorities applied a premium. In 2021, 300 authorities applied a premium. In 2022, 303 authorities applied a premium. In 2023, 290 authorities applied a premium.

[note b] Not all authorities charge a premium. In 2020, 300 out of 314 authorities applied a premium. It was 300 out of 309 authorities in 2021, 303 out of 309 authorities in 2022 and 290 out of 296 authorities in 2023.

[note c] Between 1 April 2013 and 31 March 2019, authorities were able to charge a premium of up to 50% for dwellings that had been empty for more than 2 years. From 1 April 2019 to 31 March 2020, the premium increased to up to 100%. From 1 April 2020 to 31 March 2021, local authorities were able to charge a premium of up to 100% for dwellings that had been empty for between 2 and 5 years and up to 200% for dwellings that had been empty for over 5 years. Since 1 April 2021, local authorities have been able to charge a premium of up to 100% for dwellings that have been empty for between 2 and 5 years, up to 200% for dwellings that have been empty for between 5 and 10 years, and up to 300% for dwellings that have been empty for 10 years or more. Data has therefore only been collected for the split between 2 categories in 2020, and for the 3 categories since 2021.

[note d] In 2020, some authorities have not reported figures split between the 2-5 years and the 5 years and over category. In these cases, we have used the figures as reported.

5.2 Second homes for the purposes of council tax

Since 1 April 2013, local authorities in England have had the choice to apply council tax discounts of between 0% and 50% for second homes. These are properties that may be empty for part of the year and are furnished.

Table 4 provides figures for the total number of dwellings in England classed as second homes for the purposes of council tax since 2019 with details of the levels of discount applied.

• There were 263,000 dwellings recorded as second home for the purposes of council tax as at 11 September 2023. This is an increase of 6,000 (or 2.4%) on 2022.

• Of these, 255,000 (97.0% of all recorded second homes) were not subject to a discount.

• Of the 8,000 second homes subject to a discount, 11.7% received a 5% discount, 50.2% received a 10% discount and 35.1% received a 50% discount.

Table 4: Number of dwellings classed as second homes for the purposes of council tax by level of discount 2019 - 2023 [note a]

	2019	2020	2021	2022	2023
Total number of dwellings classed as second homes	252,630	262,953	253,400	256,913	263,318
Number of second homes not subject to a discount	239,835	252,550	243,176	247,443	255,367
Number of second homes subject to a discount	12,795	10,403	10,224	9,470	7,951
of which 5% discount	2,364	1,971	2,210	2,127	934
of which 10% discount	5,752	5,221	5,088	4,474	3,993
of which 20% discount	0	0	0	0	0
of which 25% discount	319	258	238	0	0
of which 30% discount	76	0	0	0	0
of which 35% discount	251	234	233	231	230
of which 50% discount	4,033	2,719	2,455	2,638	2,794

Footnotes for Table 4

[note a] Second homes can be subject to a discount of between 0% and 50% at local authority discretion.

6. Exemptions from council tax

There are currently 21 types (class) of exemption from council tax. These include dwellings left empty by deceased persons and dwellings which are occupied only by students, foreign spouses of students, or school and college leavers. Line 2 in both Table 1 & Table 2 showed the total number of dwellings that are exempt from council tax.

Table 5, provided as a separate table, provides details of these exemptions from council tax split by class of exemption, for 2013 to 2023, along with details of each class of exemption as a percentage of the total number of exemptions for 2023. The table also contains definitions of the council tax exemption classes. Table 5a below is a subset of Table 5 and it shows the exemptions grouped as occupied and unoccupied dwellings, and the largest contributors to those totals.

• There were 741,000 dwellings exempt from paying council tax, an increase of 49,000 (or 7.1%) compared with 2022. Exempt dwellings account for 2.9% of all dwellings.

• Three-quarters of all exemptions can be attributed to four exempt classes. The largest is exempt class N (dwellings occupied solely by students, foreign spouses of students, or school and college leavers) at 33%, with class F (an unoccupied property where the liable council taxpayer has died) at 18%, class U (properties where all occupants are severely mentally impaired) at 15% and class M (student halls of residence) at 10%.

• Of these four classes, exempt class F saw the largest percentage increase compared to 2022, with an increase of 14,000 (or 11.3%) to 135,698 dwellings.

Table 5a: Number of dwellings exempt from council tax that are occupied or unoccupied 2019 - 2023

	2019	2020	2021	2022	2023
Total exemptions from council tax [note a]	625.6	651.0	659.9	692.2	741.4
Exemptions where the property is unoccupied (classes B, D - L, Q) [note b]	165.2	186.3	185.0	197.4	218.3
of which: Class E - An unoccupied dwelling which was previously the sole or main residence of a person who has moved into a hospital or care home	34.0	33.6	31.0	32.8	37.8
of which: Class F - Dwellings left empty by deceased persons	89.3	110.5	110.7	121.9	135.7
Exemptions where the property is occupied (classes M - P, S - W)	454.6	458.9	468.9	488.5	516.8
of which: Class M - A hall of residence provided predominantly for the accommodation of students	66.2	68.7	68.6	73.3	76.9
of which: Class N - A dwelling which is occupied only by students, the foreign spouses of students, or school and college leavers	211.8	209.9	218.6	230.2	247.4
of which: Class O - Armed forces’ accommodation (included as exempt dwellings rather than chargeable dwellings because contributions in lieu will be paid in respect of them)	44.8	44.5	44.1	44.0	43.5
of which: Class U - A dwelling occupied only by a person, or persons, who is or are severely mentally impaired who would otherwise be liable to pay the council tax or only by one or more severely mentally impaired persons and one or more students, students’ foreign spouses and school and college leavers	95.0	98.7	99.7	101.3	107.7

Footnotes for Table 5a

[note a] Class R exemptions (empty caravan pitches and boat moorings) are included in the total number of exemptions but are not included in either the unoccupied and occupied sub-total.

[note b] The figures exclude Class R exemptions (empty caravan pitches and boat moorings).

See Table 5.

7. Accompanying Tables and Open Data

7.1 Symbols used

[x] = not available
0 = zero or negligible
[z] = not relevant
[r] = Revised since the previous update of this data

7.2 Rounding

Where figures have been rounded, there may be a slight discrepancy between the total and the sum of constituent parts.

7.3 Tables

Accompanying tables are available to download alongside this release. These include Tables 1 to 5 and data for individual local authorities.

These tables can be accessed here.

8. Technical Notes

Please see the accompanying technical notes document for further details.

Information on Official Statistics is available via the UK Statistics Authority website..

Information about statistics at DLUHC is available via the Department’s website..