Form

Council Tax Base (CTB): Notes for completion

Updated 25 September 2026

Applies to England

Please read this guidance before submitting the CTB form.

Introduction and general instructions

The Council Tax Base (CTB) return is designed to collect data on the number of dwellings in your authority area, and any discounts, exemptions or premiums that apply and the reasons for them. It also produces a council tax base figure. It is important that data provided are accurate as they may be used for a wide range of purposes, including future funding allocations and policy development.

This form is to be completed by reference to dwellings shown on the Valuation List for the authority as at the second Wednesday of September (9 September 2026), and by reference to the number of discounts, exemptions and premiums on the first Monday of October (Monday 5 October 2026) in respect of those dwellings.

Generally, we would expect information on discounts, exemptions and premiums to be provided on the basis of the information available to the authority on 5 October 2026. However, more recent figures for discounts, exemptions and premiums applicable as at 5 October 2026 will be acceptable if numbers change significantly as a result of information received after 5 October 2026 and before the form is submitted (for example, for Class N exemptions for students).

For the purposes of this form, chargeable dwellings are defined as dwellings shown on the Valuation List as at 9 September 2026 which are, on 5 October 2026, chargeable dwellings under section 4 of the Local Government Finance Act 1992 (‘the 1992 Act’), less demolished dwellings and dwellings outside the area of the authority.

Please note that the deadline for the return of this form is Friday 9 October 2026.

Structure of the form

Cells that are white with a black border can have data entered; those with a blue border have data automatically entered as this is already known by the Ministry of Housing, Communities & Local Government (MHCLG). Cells that are coloured green are either calculated cells (i.e. totals) or have information brought forward from elsewhere in the Excel workbook. There is no need to attempt to enter data into these cells. Please do not amend any cells containing formulas.

The form is set out over several sheets:

• CTB Form
• CTB Supplementary Form
• CT Support
• Family Annexe
• Empty Properties
• Second Homes
• Validation

To begin you must select your authority’s name from the list in the ‘CTB Form’ sheet. You should then complete the rest of the sheets of the form in the order they are set out before returning to complete the main ‘CTB Form’. This is because the data from the other tabs feed into the main ‘CTB Form’ and will help with its completion.

Once you have completed the main ‘CTB Form’, check each sheet to ensure that all error messages have been addressed.

Finally, please review the Validation tab and, where a validation query requests an explanation, provide a comment. If you submit a form with unresolved errors or missing validation comments, you will be asked to resolve them and resubmit the form.

Contact details and certification

Please note that contact details are collected in this form for both the primary CTB contact responsible for completing the return and the Chief Financial Officer or Section 151 Officer responsible for certifying it. We use this information so that we have appropriate points of contact for queries regarding the form. We will also use this information, along with any further contacts provided by the authority, to maintain our contact list for future communications regarding the CTB or related local government finance collections. Contact information will be retained until a contact notifies us that they are no longer responsible for this form. Contact details will not be shared outside the authority or MHCLG’s local government finance data collection team without prior agreement. For further information about how we use and protect personal information, please see the Local government finance: privacy notice.

If you have any queries about completing the form, please contact us at ctb.stats@communities.gov.uk as soon as possible and before submitting the form.

The Chief Financial Officer or Section 151 Officer is required to certify that the information provided on the form has been based on the number of dwellings shown in the Valuation List for the authority as at 9 September 2026, and accurately reflects the information available to them regarding exemptions, demolished dwellings, disability reductions, disregards, discounts and premiums applicable on 5 October 2026 and, where appropriate, has been completed in a manner consistent with the form for 2025.

Completed Excel forms must be sent to ctb.stats@communities.gov.uk and received by the department by Friday 9 October 2026.

An email from the Chief Financial Officer or Section 151 Officer confirming the following statement must be provided at the same time as the Excel form. We will not accept the CTB form as final without this statement.

The statement is “I certify that the information provided on this form is based on the dwellings shown in the Valuation List for my authority on 9 September 2026 and that it accurately reflects information available to me about exemptions, demolished dwellings, disabled relief, discounts and premiums applicable on 5 October 2026 and, where appropriate, has been completed in a manner consistent with the form for 2025.”

CTB form

Notes on CTB form columns

Columns 2 to 9 refer to the valuation band shown for each dwelling on the Valuation List as at 9 September 2026, except for lines 6 to 10. For lines 6 to 10, dwellings subject to a reduction for disability should be treated as falling in the “alternative valuation band” (i.e. the band which applies after the reduction), as defined in regulation 4(1) and (3A) of the Council Tax (Reductions for Disabilities) Regulations 1992 (SI 1992/554) (as amended) (‘the 1992 Regulations’). The valuation bands are set out in section 5(2) of the 1992 Act.

Column 1 refers to dwellings in Band A, as defined in regulation 4(3A)(b) of the 1992 Regulations, that are subject to a reduction for disability and hence pay 5/9 the Band D amount.

Column 10 shows the total number of dwellings in each of the lines defined by the notes below. This column is calculated automatically for all rows. Please do not overwrite it.

Part 1

Line 1: Total number of dwellings on the Valuation List

Line 1 is the total number of dwellings shown on the Valuation List as at the second Wednesday in September. For CTB 2026, this is the data from the snapshot taken on 9 September 2026. This line will be pre-populated by data provided by the VOA.

Any revision to the list as at 9 September 2026 provided by the listing officer to the authority must be confirmed in writing by the local Valuation Office. Please provide a copy of the confirmation email from the local Valuation Office when submitting the form.

Line 2: Exempt dwellings

Enter in line 2 the number of dwellings shown on the Valuation List as at 9 September 2026 which are exempt dwellings on 5 October 2026 as prescribed by Classes B, D to N and P to W of the Council Tax (Exempt Dwellings) Order 1992 (SI 1992/558) (as amended) (‘the Exempt Dwellings Order’).

Dwellings exempt under Class O of the Exempt Dwellings Order (MoD properties held for the purposes of armed forces accommodation) should also be included in line 2 (and hence will not appear in line 4), because contributions in lieu will be paid in respect of them and these will be allowed for in line 25 (and line 32) of the form.

The total in column 10 must correspond with the total figure given in the total cell at the bottom of Part 1 of the CTB Supplementary Form. This will be flagged if they do not match and will need to be resolved before the form is submitted.

Dwellings where Crown immunity applies should be counted as chargeable dwellings (because although contributions in lieu will be paid, these contributions are not allowed for in line 25 (and line 32) of the form and should not be included in lines 2 or 3; they will therefore appear in line 4).

Demolished dwellings and dwellings outside the area of the authority (as defined below) should be included in line 3 and not line 2.

Line 3: Demolished dwellings and dwellings outside the area of the authority

Enter in line 3 the number of dwellings (not already included in line 2) shown on the Valuation List as at 9 September 2026 which, on 5 October 2026, have been demolished (i.e. where, in the opinion of the authority, the dwelling has ceased to exist) or which, according to information available to the authority, were not within the area of the authority on 5 October 2026. These dwellings are treated for the purposes of this return as if they were exempt from council tax.

Line 4: Chargeable dwellings

Line 4 gives the result of line 1 minus line 2 minus line 3, i.e. the number of chargeable dwellings. This row is calculated automatically.

Lines 5, 6 and 7: Disability reductions

Enter in line 5 the number of dwellings shown in each band of the Valuation List as at 9 September 2026 in respect of which the amount of council tax payable on 5 October 2026 is reduced by virtue of the 1992 Regulations.

Line 6 shows in columns 2 to 8 the number of such dwellings in each band after the reduction for disabled relief has been taken into account (i.e. the number of such dwellings in the “alternative valuation band” as described in regulation 4(1) and (3A)(a) of the 1992 Regulations). Column 1 of line 6 shows the number of dwellings in Band A subject to the 5/9 of Band D council tax in accordance with regulation 4(3A)(b) of the 1992 Regulations. This row is calculated automatically.

For example, the figure in line 6 column 1 should be the same as that in line 5 column 2; the figure in line 6 column 2 should be the same as that in line 5 column 3, etc.

Line 7 shows the number of chargeable dwellings after adjustment for disabled relief, i.e. line 4 less line 5 plus line 6 and, in the case of column 1, this number is the same as column 1 of line 6. This row is calculated automatically.

Line 8: 25% discounts where there is only one adult resident (single adult household)

Enter in line 8 the number of dwellings shown on the Valuation List as at 9 September 2026 in respect of which the amount of council tax payable is subject, on 5 October 2026, to a 25% discount of council tax because only one adult is in residence, under section 11(1)(a) of the 1992 Act.

Line 9: 25% discounts where all but one adult resident is disregarded

Enter in line 9 the number of dwellings shown on the Valuation List as at 9 September 2026 in respect of which the amount of council tax payable is subject, on 5 October 2026, to a 25% discount of council tax because all but one adult is disregarded for council tax purposes, under section 11(1)(b) of the 1992 Act.

If the billing authority has determined a 25% discount of council tax for a second or an empty home, such discounts should not be included in lines 8 or 9, but reported in the ‘Empty Properties’ tab or ‘Second Homes’ tab so they can feed into line 11b or line 13, as appropriate.

Please note that as a result of the Homes for Ukraine scheme and regulations related to council tax which came into force on 12 April 2022 and 25 March 2025, authorities may find that they report more Council Tax discounts where payees receive a 25% or 50% discount where there is only one adult resident, where all but one adult resident is disregarded or where all residents are disregarded for Council Tax purposes. Please use the comment box in the Validation tab to report any changes to discounts related to the Homes for Ukraine scheme.

Line 10: 50% discounts where all adult residents are disregarded

Enter in line 10 the number of dwellings shown on the Valuation List as at 9 September 2026 in respect of which the amount of council tax payable is subject on 5 October 2026 to a 50% discount of council tax because all the residents are disregarded for council tax purposes under section 11(2)(b) of the 1992 Act.

If the billing authority has determined a 50% discount of council tax for a second or an empty home, such discounts should not be included in line 10, but reported in the ‘Empty Properties’ tab or ‘Second Homes’ tab so they can feed into line 11b or line 13, as appropriate.

Lines 11, 11a, 11b and 11c: Second homes

Line 11 shows the number of chargeable dwellings shown on the Valuation List as at 9 September 2026 which are not the sole or main residence of an individual and which are furnished, i.e. second homes. This row is filled automatically as the sum of Lines 11a, 11b and 11c (see below). Do not overwrite this line.

Line 11a shows the number of chargeable dwellings classed as second homes shown on the Valuation List as at 9 September 2026 which, on 5 October 2026, receive no (0%) council tax discount and are not charged a Second Homes Premium (i.e. liable for 100% council tax). This row is filled automatically from data collected in Table A of the Second Homes tab. Do not overwrite this line.

Line 11b shows the number of chargeable dwellings classed as second homes shown on the Valuation List as at 9 September 2026 which have been granted, on 5 October 2026, a council tax discount and are not included in line 11a. This row is filled automatically from data collected in Table A of the Second Homes tab. Do not overwrite this line.

Line 11c shows the number of chargeable dwellings classed as second homes shown on the Valuation List as at 9 September 2026 which are being charged, on 5 October 2026, the Second Homes Premium under Section 11C of the 1992 Act. This row is filled automatically from data collected in Table B of the Second Homes tab. Do not overwrite this line.

Lines 12, 13, 14 and 15: Empty homes

Lines 12 to 15 show details of the number of chargeable dwellings which are unoccupied and substantially unfurnished (i.e. empty), and which are shown on the Valuation List as at 9 September 2026. Lines 12 to 15 are filled automatically from the data collected in Table A and Tables B0 to B3 of the Empty Properties tab (see below). Do not overwrite Lines 12 to 15.

Line 12 shows the number of chargeable dwellings which are empty and shown on the Valuation List as at 9 September 2026 which, on 5 October 2026, receive no (0%) council tax discount and are not charged an Empty Homes Premium (i.e. liable for 100% council tax). This row is filled automatically from data collected in Table A and Tables B0 to B3 of the Empty Properties tab.

Line 13 shows the number of chargeable dwellings which are empty and shown on the Valuation List as at 9 September 2026 which have been granted, on 5 October 2026, a council tax discount and are not included in line 12. This row is filled automatically from data collected in Table A of the Empty Properties tab.

Line 14 shows the number of chargeable dwellings which are empty and shown on the Valuation List as at 9 September 2026 which are being charged, on 5 October 2026, the Empty Homes Premium under Section 11B of the 1992 Act. This row is filled automatically from data collected in Table B0, Table B1, Table B2 and Table B3 of the Empty Properties tab.

Line 15 is the sum of lines 12, 13 and 14 and shows the total number of dwellings regarded as being empty as at 5 October 2026, regardless of discount or premium status. This row is calculated automatically.

Lines 16 to 18: Long term empty properties

Enter in line 16 the number of chargeable dwellings shown on the Valuation List as at 9 September 2026 which are unoccupied and substantially unfurnished (and not subject to exemption), and which on 5 October 2026 have been empty for a period of 6 months or more. The dwellings included in this line should have previously been included in line 15. As the dwellings reported in line 16 must already be included in line 15, line 16 cannot exceed line 15.

Enter in line 16a the number of dwellings included in line 16 that remain empty on 5 October 2026 solely as a result of flooding that occurred between October 2023 and January 2024 in areas where the Flood Recovery Framework was activated. These dwellings are reported separately so that they can be excluded from the long-term empty total calculated in line 18. We expect that for most authorities this line 16a will be 0. Please note this is equivalent to line 16c in previous forms.

Enter in line 17 the number of chargeable dwellings shown on the Valuation List as at 9 September 2026 which are unoccupied and substantially unfurnished, are treated under Empty Homes Discount Class D (formerly Class A exemptions), and which on 5 October 2026 have been empty for more than 6 months. These are vacant dwellings requiring major repair works or structural alterations to make them habitable, including cases where such works are under way. The dwellings included in this line should have already been included in line 15. Do not include any dwellings reported in line 16a.

Lines 16a and 17 are required to ensure that the number of long-term empty properties calculated in line 18 excludes properties that remain empty because of qualifying flood damage or major repair works.

A flooded property should only be included in line 16a if it has first been included in line 16. If a flooded property is not included in line 16 (for example because it does not meet the definition of a long-term empty property), it must not be included in line 16a. Any flooded dwellings not recorded in line 16 should instead be reported in lines 12, 13 or 14, as appropriate. This can include dwellings that were flooded at any point and/or that are in receipt of a discount whether funded locally or not.

The following relationships should apply:

• The figures reported in line 14 must not exceed those reported in line 16.
• The figures reported in line 15 must not be less than those reported in line 16.
• The figures reported in line 16a must not exceed those reported in line 16.
• The figures reported in line 17 must not exceed those reported in line 16.

These relationships reflect the fact that lines 16a and 17 are subsets of line 16, and line 16 is a subset of line 15.

Line 18 is calculated as line 16 minus line 16a minus line 17. This row is calculated automatically.

Lines 19 and 20: Total number of dwellings before the Family Annexe discount

Line 19 shows the number of chargeable dwellings shown on the Valuation List as at 9 September 2026 where there is liability to pay 100% council tax before the application of the Family Annexe discount. This is calculated as Line 7 less Line 20. This row is calculated automatically. Do not overwrite it.

Line 20 shows the number of chargeable dwellings shown on the Valuation List as at 9 September 2026 that are subject to either a discount or a premium on their council tax before the application of the Family Annexe discount. This is calculated as the sum of lines 8 to 10, lines 11b and 11c, and lines 13 and 14. The sum of line 19 and line 20 should equal line 7. This row is calculated automatically. Do not overwrite it.

Line 21: Family Annexe discount

Line 21 shows the effect on the tax base of any reductions applicable because of discounts awarded through the Family Annexe discount scheme under the Council Tax (Reductions for Annexes) (England) Regulations 2013 (SI 2013/2977). This row is filled automatically from the data collected in line A of the Family Annexe tab. Do not overwrite it.

Lines 22 to 26: Calculating the tax base

Line 22 represents the dwelling equivalent numbers in each valuation band after allowing for exempt dwellings, disabled relief, dwellings in respect of which the amount of council tax payable is subject to a discount or premium, and those in receipt of the Family Annexe discount. This is calculated by applying the relevant discount or premium percentages to the number of properties reported in the CTB Form tab, Empty Properties tab and Second Homes tab. The figures are shown to two decimal places. This row is calculated automatically. Do not overwrite it.

Line 23: Ratios to band D

Line 23 shows the proportions for each of the different valuation bands in relation to Band D. The proportions are set out in section 5(1) of the 1992 Act. The ratio for column 1 (Band A dwellings entitled to a disabled relief reduction) is 5/9, as set out in regulation 4(3A)(b) of the 1992 Regulations.

Line 24: Band D equivalents

Line 24 (Band D equivalents) expresses the figures from line 22 in terms of Band D equivalent dwellings. It is calculated by multiplying line 22 by line 23. All columns of line 24 are shown to two decimal places. This row is calculated automatically. Do not overwrite it.

Line 25: Band D equivalents of contributions in lieu (in respect of Class O dwellings)

Enter in column 10 of line 25 the number of Band D equivalent Class O exempt dwellings (MoD properties) in respect of which contributions in lieu are payable for the financial year 2026-27. This should be calculated as the amount of contributions in lieu receivable for 2026-27 in respect of Class O exempt dwellings in the authority’s area divided by the average council tax (expressed in terms of Band D 2 adult dwellings) for the authority for 2026-27.

For this purpose, the average council tax is the basic amount of council tax calculated by the billing authority for the year under section 31B of the 1992 Act, plus the amount obtained by dividing the sum of the amounts of precept payable for the year to each major precepting authority (as stated in accordance with section 40(2)(b) of the 1992 Act) by the amount of the council tax base calculated by the billing authority for 2026-27 under section 31B of the 1992 Act. The number should be entered to two decimal places.

Line 26: Tax base before the localisation of council tax support is taken into consideration

The figure in line 26 column 10 is the sum of line 24 column 10 and line 25 column 10 to two decimal places. This cell is calculated automatically. Do not overwrite it.

Part 2

Part 2 of the form is designed to show how the council tax base would look when the localisation of council tax support is taken into consideration. It is purely indicative. Authorities are not required to enter any data in Part 2, as all relevant data are either provided in Part 1 of the form and carried forward to Part 2, transferred from other tabs within the Excel workbook, or calculated automatically. Do not overwrite any lines in Part 2.

The figures used in Part 2 are derived as follows:

Line	Description
Line 27	The same as Part 1 Line 22
Line 28	The reduction in tax base due to Council Tax Support, brought forward from the line of the same name on the CT Support tab (see below).
Line 29	Line 27 minus Line 28
Line 30	The same as Part 1 Line 23
Line 31	Line 29 multiplied by Line 30
Line 32	The same as Part 1 Line 25
Line 33	Line 31, Column 10, plus Line 32

CTB supplementary form

The CTB Supplementary Form collects additional information on council tax exemptions and the use of discretionary council tax reductions under section 13A of the Local Government Finance Act 1992.

Part 1: Exemptions

Part 1 records the total number of dwellings shown on the Valuation List on 9 September 2026 that are exempt dwellings on 5 October 2026 in each of the exemption Classes B and D to W, prescribed by the Council Tax (Exempt Dwellings) Order 1992 (as amended) (‘the Exempt Dwellings Order’) (SI 1992/558).

Please enter the total number of dwellings in exemption Classes B and D to W as defined in Annex A. Please note that the descriptions provided for each class are merely convenient shorthand and are not an exhaustive legal description of the circumstances in which an exemption is applicable. Authorities should refer to the terms of the Exempt Dwellings Order when determining whether an exemption applies in any particular case.

Dwellings where Crown immunity applies should not be included as exempt dwellings. Although contributions in lieu will be paid in respect of these dwellings, these contributions are not allowed for in Line 25 of the main CTB Form and the dwellings are therefore counted as chargeable dwellings in Line 4 of the main CTB Form.

The sum of all exemption classes reported in Part 1 should equal the figure reported in Line 2, Column 10 (total exempt dwellings) of the main CTB Form. Any differences should be investigated and resolved before submission.

Demolished dwellings and dwellings outside the area of the authority should not be included in Part 1, as these dwellings are included in Line 3 of the main CTB Form.

Part 2: Discretionary reductions under section 13A

The 2003 Act inserted section 13A into the 1992 Act, enabling local authorities to reduce the amount of council tax payable in individual cases or classes of case (i.e. effectively to grant local council tax discounts and exemptions).

In Line 1, select the appropriate dropdown to indicate whether the authority has used this power to reduce the amount of council tax payable during the period 1 April 2026 to 5 October 2026. Space is provided for further details regarding the circumstances in which the reduction was awarded, any classes of case affected and the level of council tax reduction granted. Authorities are asked to comment in particular on any use of these powers in response to flooding.

In Line 2, select the appropriate dropdown to indicate whether the authority intends to use this power to reduce the amount of council tax payable during the period 6 October 2026 to 31 March 2027. Where applicable, provide further information in the space provided.

Part 3: Student exemptions

We require additional information on Class M and Class N exemptions to be reported in Part 3 of the form.

Part 3 contains two questions. The first asks for the number of Class M exemptions, the number of Class N exemptions, and the total number of Class M and Class N exemptions as at 31 May 2026 in respect of dwellings shown on the Valuation List on 31 May 2026. The totals are calculated automatically.

The second question asks for the number of Class M exemptions, Class N exemptions, and the total number of Class M and Class N exemptions as at 5 October 2026 in respect of dwellings on the Valuation List on 9 September 2026. The totals are calculated automatically.

The total Class M and Class N exemption figures reported in the second question of Part 3 should match the corresponding Class M and Class N figures reported in Part 1. If differences are identified, the form will generate a validation query, and the figures should be reviewed and corrected before submission. Forms submitted with unresolved differences will need to be corrected and resubmitted.

Supporting tabs

CT support

We require data showing the reduction in the council tax base resulting from the localisation of Council Tax Support.

Amount of council tax foregone table

In Row 1, enter, by band, the total amount of council tax expected to be foregone in 2026-27 as a result of dwellings receiving Council Tax Support from pensioner claimants. Figures should be provided in £.

In Row 2, enter, by band, the total amount of council tax expected to be foregone in 2026-27 as a result of dwellings receiving Council Tax Support from working age claimants. Figures should be provided in £.

Rows 3 to 9 are calculated automatically. Please do not overwrite these cells. If you believe there is an error, please contact us.

• Row 3 shows the total amount of council tax foregone due to Council Tax Support and is calculated as the sum of Rows 1 and 2.
• Row 4 shows the statutory council tax band ratios.
• Row 5 shows the average council tax for each band and is calculated automatically.
• Row 6 shows the average Band D council tax amount (including parish precepts) charged by your authority. This figure is taken automatically from line 15 of the CTR1 form for 2026-27 when your authority is selected on the main CTB form.
• Rows 7 and 8 calculate the number of dwelling equivalents receiving Council Tax Support by dividing the amounts entered in Rows 1 and 2 by the average council tax for each band shown in Row 5.
• Row 9 shows the total reduction in tax base due to Council Tax Support dwelling equivalents and is calculated as the sum of Rows 7 and 8.

The figures in Row 9 are carried forward to line 28 of the main CTB form.

Family Annexe

We require data showing:

• the reduction in the council tax base resulting from the Family Annexe discount; and
• the number of dwellings receiving the Family Annexe discount on 5 October 2026.

The Family Annexe discount is applied after all other discounts and reductions. The purpose of this tab is to measure the impact of the Family Annexe discount on the council tax base rather than the amount of council tax foregone.

The figures entered should therefore represent the effect of the Family Annexe discount on the tax base, expressed as a proportion of the council tax attributable to the dwelling’s band.

Example 1

A Band C dwelling would normally pay £1,200 per year in council tax.

If the dwelling receives no other discounts, the Family Annexe discount reduces the bill by 50%, from £1,200 to £600.

Reduction to be reported:

£600 / £1,200 = 0.5

Example 2

A Band C dwelling would normally pay £1,200 per year in council tax.

The dwelling first receives a 25% Single Person Discount, reducing the bill to £900.

The Family Annexe discount then reduces the bill by a further 50%, resulting in a final bill of £450.

Reduction to be reported:

£450 / £1,200 = 0.375

Completing the table

In Line A, enter, by band, the total effect on the tax base of discounts awarded under the Council Tax (Reductions for Annexes) (England) Regulations 2013 (SI 2013/2977).

Calculate the tax base reduction separately for each qualifying dwelling and then sum the resulting values for each band. Figures should be reported to two decimal places.

In Line B, enter, by band, the number of dwellings receiving the Family Annexe discount as at 5 October 2026.

Validation check

The maximum effect of the Family Annexe Discount on the tax base is 50% of the number of dwellings receiving the discount. As a result, the figure reported in Line A cannot exceed 50% of the corresponding figure reported in Line B for any band. The Family Annexe tab contains a check on this relationship by band. A check on the overall total is also included on the Validation tab. Where a check is triggered, review the figures and take the action indicated in the workbook.

Empty properties and second homes

Section 11A, 11B and 11C of the 1992 Act, together with the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 (S.I. 2003/3011) (as amended) (‘the 2003 Regulations’), enable local authorities to reduce the amount of council tax discounts given for second homes and empty homes, and charge premiums on second homes and empty homes. Local authorities are asked to record the number of dwellings affected by these discounts and premiums that are in force at 5 October 2026 in the Empty Properties and Second Homes tabs. This information is then carried forward to lines 11 to 14 on the main CTB (October 2026) form.

Empty properties

Table A: Empty Property Council Tax Discount

Table A should be used to report properties that have been empty for less than 1 year. Authorities may grant more than one level of discount for such properties. If this is the case, report by band and percentage discount the number of dwellings that are empty as at 5 October 2026.

Details of the number of dwellings in line 7 of the main CTB form that are classed as empty and receiving no discount (0%, i.e. liable for 100% council tax) on 5 October 2026 should be entered in the first row in Table A. The data from this row are fed through to line 12 on the main CTB (October 2026) form.

If your authority grants discounts to empty properties, enter the number of empty dwellings receiving discounts as at 5 October 2026 in the appropriate line(s) of Table A.

If the value of the discount is not shown in Table A, add the value in the “Percentage Discount” column under the “100” line.

The data from the “Total (with discount)” line in Table A are fed through to line 13 on the main CTB (October 2026) form.

Table B: Empty Property Council Tax Premium

Under section 11B of the 1992 Act, authorities may charge a premium on those dwellings that have been empty and substantially unfurnished for 1 year or more. We ask that you confirm whether the authority has applied the Empty Homes Premium in 2026-27 by selecting yes or no from a dropdown box. This will allow us to understand what is being reported.

• For properties that have been empty for between 1 and 5 years, the maximum premium is 100%.
  • As the premium was changed from 2 to 5 years to 1 to 5 years from 1 April 2024, we are asking authorities, if possible, to report the premium for 1 to 2 years and 2 to 5 years separately.
• For properties that have been empty for between 5 and 10 years, the maximum premium is 200%.
• For properties that have been empty for more than 10 years, the maximum premium is 300%.

Some properties may be empty for 1 year or more but are not being charged the premium. This may be because of local discretion, exceptions or because no premium is in use. These properties should be entered into the first row (0% (no premium)) of the appropriate table, which is fed through to Table B4.

Table B0: Properties that are empty for between 1 and 2 years

If the value of the premium is not shown in Table B0, add the value in the “Percentage Premium” column under the “100” line. This should not be more than 100.

If you are not able to separately identify dwellings that have been empty for between 1 and 2 years, please report these dwellings in Table B1 (properties empty for between 2 and 5 years). Use the dropdown selection box above Table B0 to indicate that the 1 to 2 year figures have been included in Table B1.

Table B1: Properties that are empty for between 2 and 5 years

If the value of the premium is not shown in Table B1, add the value in the “Percentage Premium” column under the “100” line. This should not be more than 100.

Table B2: Properties that are empty for between 5 and 10 years

If the value of the premium is not shown in Table B2, add the value in the “Percentage Premium” column under the “200” line. This should not be more than 200.

Table B3: Properties that are empty for more than 10 years

If the value of the premium is not shown in Table B3, add the value in the “Percentage Premium” column under the “300” line. This should not be more than 300.

The combined dwelling numbers paying no premium reported in Table B0, Table B1, Table B2 and Table B3 are fed through to line 12 on the main CTB form.

The combined dwelling numbers paying the premium in Table B0, Table B1, Table B2 and Table B3 are fed through to line 14 on the main CTB form.

Table B4: Properties that are empty and are not being charged a premium

Column 2 will be populated by the total in the no premium row in Tables B0 to B3. Please complete Column 3 to show how many of the dwellings in Column 2 are not being charged the premium because an exception applies. For each row, the number in Column 3 cannot be greater than the number in Column 2.

After Table B4 we have included a table that shows the total number of empty properties reported in Table A and Tables B0 to B3, by band, for the current year and the previous year. This is provided as a visible check on the data reported. This table is for information only and is calculated automatically.

Second homes

Before completing the tables, please confirm whether the authority has applied the Second Homes Premium in 2026-27 by selecting an option from the dropdown box at the top of this section of the form. This will help us understand the data reported.

• If your authority is not charging a premium, please complete Table A only.
• If your authority is charging a premium, please complete Table A, Table B and Table B1, as appropriate.

Table A: Second Homes Council Tax Discount

Table A should be used to report second homes that are not charged the Second Homes Premium, including those that:

• are not receiving a discount and not charged a premium (i.e. liable for 100% council tax); or
• receive a discount under the authority’s second homes discount policy.

Enter in Table A the number of chargeable dwellings shown on the Valuation List as at 9 September 2026, which, on 5 October 2026, are second homes and are not charged the Second Homes Premium.

For the purposes of Table A, this includes second homes that receive a reduced discount, or no discount, because the authority has exercised its powers under section 11A of the 1992 Act.

Under section 11A(4) of the 1992 Act billing authorities can determine a lesser percentage discount or end the discount for two classes of dwelling:

1. A Class A dwelling is defined as a dwelling “which is not the sole or main residence of an individual, which is furnished, and the occupation of which is restricted by a planning condition preventing occupancy for a continuous period of at least 28 days in the relevant year”; and

2. A Class B dwelling is defined as a dwelling “which is not the sole or main residence of an individual, which is furnished, and the occupation of which is not restricted by a planning condition preventing occupancy for a continuous period of at least 28 days in the relevant year.”

These definitions are as set out in regulations 4 to 6 of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 (SI 2003/3011) (‘the 2003 Regulations’). Note that there are exceptions in regulation 6 for caravans, boats, and certain job-related dwellings.

Please use the top row (0% discount and no premium) for second homes that receive no discount and are not charged the Second Homes Premium. These dwellings are paying the 100% standard council tax rate.

The dwelling numbers receiving no discount and no premium reported in Table A are fed through to line 11a on the main CTB form.

The dwelling numbers receiving a discount reported in Table A are fed through to line 11b on the main CTB form.

If the value of the discount is not shown in Table A, add the value in the “Percentage Discount” column in the blank cell below the 50% discount row.

Table B and B1: Second Homes Council Tax Premium

Under section 11C of the 1992 Act, from 1 April 2025, authorities may charge a premium on those dwellings which are not the sole or main residence of an individual and which are furnished (second homes). The maximum premium that can be charged is 100%.

Second homes that are charged the Second Homes Premium should be reported in Table B.

We require, by band and by the percentage premium charged, the number of dwellings that were being charged a premium as at 5 October 2026. For example, if a property is being charged double the council tax due on the property, this represents a 100% premium (100% standard rate plus 100% premium).

Table B

If the value of the premium is not shown in Table B, add the value in the “Percentage Premium” column under the “100” row. This should not be more than 100.

The dwelling numbers charged a premium reported in Table B are fed through to line 11c on the main CTB form.

Table B1: Second homes that are not being charged a premium

Column 2 will be populated by the total in the no discount and no premium row of Table A. These are the same dwellings that contribute to line 11a on the main CTB form.

Please complete Column 3 to show how many of the dwellings in Column 2 are not being charged the premium because an exception applies. The number in Column 3 cannot be greater than the number in Column 2.

After Table B1 we have included a table that shows the total number of second home properties reported in Table A and Table B, by band, for the current year and the previous year. This is provided as a visible check on the data reported. This table is for information only and is calculated automatically.

Validation and submission

Once you have completed all other tabs, check that there are no unresolved error messages anywhere in the workbook. Then review the Validation tab. Column N shows whether a validation comment is required. Where Column N shows ‘Please comment’, a clear explanation must be provided in Column P before the form is submitted.

Forms submitted with unresolved errors or missing required validation comments will need to be corrected and resubmitted.

Should further validation queries arise after the Excel form has been submitted, the department will contact your authority for correction, clarification or additional information.

If you have any queries about completing the form, please contact us at ctb.stats@communities.gov.uk.

It is important that all authorities return the form by the due date. Any authority submitting a revised version of the form should make it clear that the revised return replaces any previously submitted version.

Ministry of Housing, Communities & Local Government

September 2026

Annex A

Descriptions of exemption classes B and D to W

Please note that the descriptions of each class below are merely convenient shorthand and not an exhaustive legal description of the circumstances in which an exemption is applicable. You must look carefully at the terms of the Exempt Dwellings Order itself, when considering whether an exemption applies in any particular case.

Class B – Unoccupied dwellings owned by a charity (up to 6 months).

Class D – A dwelling left unoccupied by people who are detained e.g. in prison.

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.

Class F – Dwellings left empty by deceased persons.

Class G – An unoccupied dwelling where the occupation is prohibited by law.

Class H – Unoccupied clergy dwellings.

Class I – An unoccupied dwelling which was previously the sole or main residence of a person who is the owner or tenant and has moved to receive personal care.

Class J – An unoccupied dwelling which was previously the sole or main residence of a person who is the owner or tenant and has moved in order to provide personal care to another person.

Class K – An unoccupied dwelling where the owner is a student who last lived in the dwelling as their main home.

Class L – An unoccupied dwelling which has been taken into possession by a mortgage lender.

Class M – A hall of residence provided predominantly for the accommodation of students.

Class N – A dwelling which is occupied only by students, the foreign spouses of students, or school and college leavers.

Class O – Armed forces accommodation. (This is included as exempt dwellings rather than chargeable dwellings because contributions in lieu will be paid in respect of them, with the Band D equivalent figure reported in line 25 of the main CTB form).

Class P – A dwelling where at least one person who would otherwise be liable has a relevant association with a Visiting Force.

Class Q – An unoccupied dwelling where the person who would otherwise be liable is a trustee in bankruptcy.

Class R – Empty caravan pitches and boat moorings.

Class S – A dwelling occupied only by a person, or persons, aged under 18.

Class T – A dwelling which forms part of a single property which includes another dwelling and may not be let separately from that dwelling, without a breach of planning control.

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.

Class V – A dwelling in which at least one person who would otherwise be liable is a diplomat.

Class W – A dwelling which forms part of a single property including at least one other dwelling and which is the sole or main residence of a dependent relative of a person who is resident in the other dwelling.