Official Statistics

Local authority Council Taxbase in England 2025: Technical notes

Published 6 November 2025

Applies to England

• Publication for Scotland
• Publication for Wales

1. Data collection

During October 2025, all 296 billing authorities in England were asked to complete the CTB & CTB (Supplementary) form to show the number of dwellings in their area by council tax band. They were also required to show the number exempt from council tax by type of exemption, the number that were entitled to discounts by type of discount and the number that were charged a premium by level of premium. The response rate of the CTB and CTB (Supplementary) was 100%.

2. Data quality

2.1 Things to note on this release:

VOA list snapshot

The VOA has recently upgraded the system it uses for Council Tax, which has led to an increase in the number of new properties waiting to be registered. This means that there is a higher number of outstanding new properties that have not been included in the Council Tax list snapshot than in previous years. This affects the stock of dwellings reported in this release, in particular the increase in additional dwellings since last year.

Second homes premium

Following the introduction from the 1 April 2025, when a premium of up to 100% can be charged for second homes, local authorities were asked to report figures on the second homes premium. 211 authorities reported that a premium had been applied, and all of these had charged a 100% premium.

Empty homes premium

As the premium has changed, the form has changed to capture data that reflects the length of time empty and the premium that has been applied. When comparing data over time, the following changes should be considered. It should be noted that some authorities may not have been able to provide exact splits across time categories.

In 2021:

Following the introduction from the 1 April 2021, when a premium of up to 300% was introduced for properties that have been empty for more than 10 years, local authorities were asked to split the premium data between 2 to 5 years, 5 to 10 years and 10 years and over. Of the 300 authorities that reported that a premium had been applied, 300 reported data in the 2 to 5 year category, 286 reported data in the 5 to 10 year category and 268 reported data in the 10 years and over category. 13 authorities reported data just in one category.

In 2022:

There were no changes to the premium. 303 authorities reported that a premium had been applied, 303 reported data in the 2-to-5-year category, 288 reported data in the 5-to-10-year category and 279 reported data in the 10 years and over category. 14 authorities reported data just in one category.

In 2023:

There were no changes to the premium. 290 authorities reported that a premium had been applied, 289 reported data in the 2-to-5-year category, 280 reported data in the 5-to-10-year category and 271 reported data in the 10 years and over category. 9 authorities reported data just in one category.

In 2024:

Following the introduction from the 1 April 2024, when the Empty Homes Premium was extended so that a premium of up to 100% could be charged for properties empty for between 1 and 2 years, authorities were asked to report figures in a 1 to 2 year category. Some authorities were unable to split out the number of dwellings empty for between 1 and 2 years because their systems had the premium as 1 to 5 years. In these cases, they were asked to report the figures in the 2 to 5 year category. 292 authorities reported that a premium had been applied, 244 authorities reported premiums charged for dwellings empty for between 1 to 2 years, 289 reported data in the 2-to-5-year category, 286 reported data in the 5-to-10-year category and 279 reported data in the 10 years and over category. 3 authorities reported data just in one category.

In 2025:

Some authorities were unable to split out the number of dwellings empty for between 1 and 2 years where their systems had the premium as 1 to 5 years. In these cases, they were asked to report the figures in the 2 to 5 year category. 291 authorities reported that a premium had been applied, 249 authorities reported premiums charged for dwellings empty for between 1 to 2 years, 290 reported data in the 2-to-5-year category, 284 reported data in the 5-to-10-year category and 282 reported data in the 10 years and over category. 6 authorities reported data just in one category.

2.2 Quality assurance

This statistical release contains Official Statistics and as such has been produced to the high professional standards set out in the Code of Practice for Statistics. Our statistical practice is regulated by the Office for Statistics Regulation (OSR). OSR sets the standards of trustworthiness, quality and value in the Code of Practice for Statistics that all producers of official statistics should adhere to. You are welcome to contact us directly at ctb.stats@communities.gov.uk with any comments about how we meet these standards. Alternatively, you can contact OSR by emailing regulation@statistics.gov.uk or via the OSR website. Official Statistics products undergo regular quality assurance reviews to ensure that they meet customer demands.

The information in this release is based on data as reported to the Ministry of Housing, Communities and Local Government (MHCLG) by billing authorities in England on Council Tax Base (CTB) and Council Tax Base (Supplementary) forms. Figures are subjected to pre-defined validation tests both within the form itself, while the form is being completed by the authority, and by MHCLG as the data are received and stored. Finally, the release document, once prepared, is also subject to peer review before being cleared as fit for the purposes of publication.

2.3 Imputation

No imputation has been required for this release.

3. Definitions

The most relevant terms for this release are explained below.

Band D council tax - The council tax payable on a Band D dwelling occupied as a main residence by two adults, before any changes due to discounts, premiums, exemptions, or council tax benefit. This definition is widely regarded as a benchmark when comparing council tax levels in different areas or over time.

Billing authorities - The authorities that are empowered to set and collect council taxes on behalf of themselves and other local authorities in their area. Since 1 April 2023, there are 296 billing authorities in England, consisting of shire district councils, metropolitan district councils, unitary authorities, and London boroughs. In 2021-22 and 2022-23 there were 309 billing authorities.

Chargeable dwellings - Domestic dwellings in an area for which council tax is payable. It excludes dwellings on the valuation list which are exempt from paying council tax. Each chargeable dwelling is counted as one dwelling, whether or not a full council tax bill is payable for it.

Council tax - This is a local charge (or charges) set by the billing authority in order to collect revenue to meet the cost of their services. It may also include the precepts issued by the precepting authorities. It replaced the community charge on 1 April 1993 and is calculated based on the council tax band assigned to the dwelling.

Council tax band - There are eight council tax bands, A to H. Each domestic dwelling is assigned a council tax band by the Valuation Office Agency (VOA). Council tax bands are based on the value of the dwelling as at 1 April 1991. Any dwelling built after this date is given a notional 1991 value for council tax purposes.

Demolished dwellings (and dwellings outside the area of the authority) – These are dwellings shown on the Valuation List which, when the CTB form is completed, have been demolished or which were outside the area of the authority on 10 September 2025.

Disabled council tax relief - 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, and 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-. The ratio of council tax payable for a band A- dwelling in relation to Band D is 5/9.

Discounts on council tax - Available so not every dwelling on the valuation list is liable to pay full council tax, which is partly based on the dwelling and partly based on the occupants of the dwelling. The full council tax bill assumes that there are two adults living in a dwelling but if, for example, only one adult lives in a dwelling (as their main home), the council tax bill is reduced by a quarter (25%).

Disregarded for council tax purposes - In addition to discounts there are 20 categories of “Disregards” that can be applied to adults living in a dwelling. Where all but one of the residents are “disregarded for council tax purposes” the discount is 25%; where all residents are disregarded the discount is 50%. These categories range from persons being in detention, students (including student nurses) and apprentices to people associated with visiting armed forces or diplomats.

Empty Homes Premium - A premium in addition to the full council tax payable, that billing authorities can charge on homes that have been empty (i.e., unoccupied and unfurnished) for one year or more. For example, if a property has been empty for 3 years, they could pay up to a 100% premium on top of the council tax that they would usually pay. The premium set is determined by local authorities each year.

The premium has changed since it was first introduced:

• From 1 April 2013 until 31 March 2019, the premium was up to 50% of the council tax.

• From 1 April 2019 until 31 March 2020, the premium was up to 100% of the council tax.

• From 1 April 2020 until 31 March 2021, the premium was up to 100% for dwellings that have been empty for between 2 to 5 years and up to 200% for dwellings that have been empty for more than five years.

• From 1 April 2021 until 31 March 2024, the premium could be up to 100% for dwellings that have been empty for between 2 to 5 years, up to 200% for properties that have been empty for between 5 to 10 years, and up to 300% for properties that have been empty for 10 years or more.

• From 1 April 2024, the premium could be up to 100% for dwellings that have been empty for between 1 to 2 years, up to 100% for dwellings that have been empty for between 2 to 5 years, up to 200% for properties that have been empty for between 5 to 10 years, and up to 300% for properties that have been empty for 10 years or more.

Exceptions from the Empty Homes Premium - An exception from being charged the Empty Homes Premium may be given to a property that has been empty for one or more years but falls into one of the exception categories. In 2024-25 there were two mandatory exceptions, those empty properties that are the sole or main residence of a member of the armed forces, who has been provided with a dwelling as part of the service; and a property that is an annexe to a main property. Authorities also have a local discretion to make other exceptions, and some authorities reported that these are being used in 2024 where a property is being actively marketed for sale or rent, where properties are undergoing probate and the exemption has expired or where there are legal or planning issues that are ongoing through no fault of the owner. Properties that are being actively marketed for sale or rent, properties undergoing probate where the exemption has expired and empty dwellings needing or undergoing major repairs or structural alterations were added as mandatory exception cases from 1 April 2025. Authorities can also still decide local discretionary exceptions.

Exemption from council tax - There are 21 classes of exemption from council tax which range from a dwelling which is only occupied by persons under the age of 18 to a number of types of vacant dwellings including unoccupied clergy dwellings and dwellings left empty by deceased persons. A full list of the exemption classes that can be applied can be found in Table 5.

Family Annexe discount - Any annexe self-contained within a dwelling where the resident is a family member of the residents of the main dwelling receives a 50% discount on their council tax bill, which is known as the Family Annexe discount. MHCLG provide local authorities a grant specifically for the purpose of funding this discount.

Second Homes Premium - A premium (introduced from 1 April 2025) in addition to the full council tax payable, that billing authorities can charge on second homes (i.e., furnished but not used by anyone as their main home). The premium set is determined by local authorities and can be up to 100%.

Second Homes Premium exceptions - An exception from being charged the Second Homes Premium that may be given to a property that falls into one of the exception categories. These include dwellings where it would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation, annexes to main dwellings, dwellings actively marketed for sale or rent (for 12 months only), properties that are empty and where probate has recently been granted, job-related dwellings, occupied caravan pitches or boat moorings, and seasonal homes where year-round permanent occupation is prohibited. Local authorities also have discretionary powers to apply additional exceptions which they consider appropriate.

Tax base - This 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 and 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 eight bands is calculated. An authority’s tax base is taken into account when it calculates its council tax.

4. Revisions policy

This policy has been developed in accordance with the UK Statistics Authority’s Code of Practice for Statistics and the Ministry of Housing, Communities and Local Government Revisions Policy. It covers two types of revisions that the policy covers, as follows:

4.1 Non-Scheduled Revisions

Where a substantial error has occurred as a result of the compilation, imputation or dissemination process, the statistical release, live tables and other accompanying releases will be updated with a correction notice as soon as is practical.

4.2 Scheduled Revisions

There are no planned revisions to this release.

4.3 Revisions in this release

There are no revisions to the previous year’s data in this release.

5. Other information

5.1 Uses of the data

The data in this statistical release are used as part of a range of data to allocate resources to local authorities. The Office for Budget Responsibility (OBR) uses the information within this release to help produce the forecasts in the Fiscal and Economic outlook. External agencies use and publish detailed analyses of the CTB data to plot trends from year to year on all the key items of data, relevant to empty homes, contained within the main CTB and supplementary CTB tables. These analyses can be used

• to inform public debate and,

• as a basis for benchmarking between local authorities.

The CTB data are also used extensively in Parliament and elsewhere in relation to the number of empty dwellings, second homes and dwellings with exemptions.

Comparisons to other statistics

The Dwelling Stock statistical releases published by MHCLG contain an alternative measure of dwelling stock to the stock of dwellings contained on the council tax list used in the Council Taxbase release. Their measure of dwelling stock uses the 2021 Census as the base and then is adjusted by annual net changes to the dwelling stock. It is estimated as of 31 March each year. The dwelling stock estimate for 2025 will be published in May 2026.

The Dwelling Stock release also contains a section on vacant dwellings. This is also published in Live Table 615. The source of the ‘all vacants’ and ‘long term vacants’ data in this table is these Council Tax base statistics. All vacant dwellings are measured as the aggregate of empty properties receiving a discount, empty properties paying a premium and unoccupied properties in exempt classes. Long term vacant dwellings in their release comes from Line 18 of the Council Taxbase data collection. Table 615 will be updated with the 2025 figures at the end of November 2025.

The Indicators of New Dwelling Supply statistical releases published by MHCLG is also not directly comparable to the figures showing the increase in the Council Tax dwelling stock because of differences in the sources and the timings of the releases.

Comparisons of vacant and second homes with other sources can be different because of differences in definitions and in the way the figures have been estimated. For example, the second homes for this release are defined as properties that have been recorded as second homes for council tax purposes because they are furnished but do not have anyone living in them as a main residence, whereas the English Housing Survey (EHS) definition of a second home is a residential property other than the household’s main residence that is not rented out in the private rented sector. Properties captured in the EHS could be unoccupied for periods during the year, so some statistics could include them as an empty property. The second home statistics in this release will include properties that are used for holidays but will not include holiday lets that are charged business rates because they have met the eligibility criteria. The council tax base statistics come from an annual snapshot of council tax administration systems whereas the EHS is a household sample survey, with the second homes module only collected periodically.

5.2 Related Statistics

This Statistical Release can be found at Council Taxbase statistics. Timings of future releases are regularly placed on the upcoming statistics page. For a fuller picture of recent trends in local government finance, readers are directed to Local Government Finance Statistics England.

5.3 Devolved administration statistics

Both the Scottish Government and the Welsh Government also collect details of the number of chargeable dwellings. Their information can be found at the following websites:

• For Scotland.

• For Wales, in English and in Welsh.

Approaches to Council Tax differ across the nations, so full coherence is not possible and caution should be taken when making statistical comparisons. For example, England and Scotland have 8 council tax bands, whereas Wales have 9 bands; the banding ratios are different in each country; and council tax premiums differ in each country. These are all factors which are likely to affect comparability in the statistics.

6. User engagement

Users are encouraged to provide feedback on how these statistics are used and how well they meet user needs. Comments on any issues relating to this statistical release are welcomed and encouraged. Responses should be addressed to the contact given in the first page of the release and should be sent to ctb.stats@communities.gov.uk. See also the Department’s engagement strategy to meet the needs of statistics users.