Official Statistics

Local authority Council Taxbase in England: 2024

Published 13 November 2024

Applies to England

© Crown copyright 2024

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This publication is available at https://www.gov.uk/government/statistics/council-taxbase-2024-in-england/local-authority-council-taxbase-in-england-2024

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 25.7 million dwellings as of 15 September 2024, an increase of 213,000 (or 0.8%) compared with 11 September 2023. Of this number, 24.9 million dwellings were liable for council tax. This was an increase of 208,000 (or 0.8%) compared with September 2023.

  • There were 16.0 million dwellings (62.5% of all dwellings) liable to pay 100% council tax as they are not entitled to any exemptions, discounts, or charged a premium.

  • There were 8.8 million dwellings (34.1% of all dwellings) that were subject to a discount, an increase of 28,000 (or 0.3%) compared with 2023. Of these, 8.4 million dwellings were receiving a discount because they were occupied by single adults, up by 0.3% from the previous year.

  • There were 120,000 dwellings (0.5% of all dwellings) charged a premium on their council tax, an increase of 43,800 (or 57.8%) compared with 2023. This increase was mainly due to the extension of the premium to also cover properties that have been empty for between one and two years.

  • There were 748,000 dwellings exempt from paying council tax, an increase of 7,000 (or 0.9%) compared with 2023. Exempt dwellings account for 2.9% of all dwellings.

  • Excluding exempt properties, there were 502,000 dwellings recorded as empty for the purposes of council tax as of 15 September 2024, up by 21,000 (or 4.5%) from the previous year. This includes those dwellings being charged a premium.

  • There were 280,000 dwellings recorded as second homes for the purposes of council tax, an increase of 17,000 (or 6.3%) compared with 2023.

Release date: 13 November 2024

Date of next release: November 2025

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

Media enquiries: 0303 444 1209 NewsDesk@communities.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 15 September 2024. Further information relating to council tax discounts, exemptions and premiums is then derived from this snapshot on 7 October 2024 (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.

2.1 Changes affecting figures in 2024

In 2024, authorities reported the following reasons for change in their figures compared with last year:

  • Increase in dwellings developments

  • Increased promotion, awareness, and reviews of discounts and exemptions

  • Changes in eligibility rules since April 2023 regarding business rates and properties used for holiday lets

  • Extension of the Empty Homes Premium

From 1 April 2024, authorities can charge an Empty Homes Premium of up to 100% for properties that have been empty for between 1 and 2 years. Previously the premium could only be applied where properties had been empty for 2 or more years. From 1 April 2025, authorities will be able to charge a Second Homes Premium. With the extension of the Empty Homes Premium and in preparation for the Second Homes Premium, some authorities have reported that they have carried out reviews of empty properties and second homes, and this has affected these figures.

Authorities also reported that schemes introduced in previous years, such as Homes for Ukraine, impacted their figures.

3. Chargeable dwellings, exemptions and discounts

Table 1 provides figures for the total number of dwellings in England in September each year from 2020 to 2024, 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.

  • In England, there were 25.7 million dwellings as at 15 September 2024, an increase of 213,000 (or 0.8%) compared with 11 September 2023. Of these, 24.9 million dwellings were liable for council tax. This was an increase of 208,000 (or 0.8%) compared with September 2023.

  • There were 16.0 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 8.8 million dwellings that were subject to a discount. This was an increase of 28,000 (or 0.3%) compared with 2023. Of these, 8.4 million dwellings were receiving a discount because they were occupied by single adults, up by 0.3% from the previous year.

  • There were 120,000 dwellings charged a premium on their council tax. This was an increase of 43,800 (or 57.8%) compared with 2023. This increase was mainly due to the premium being extended to also charge properties that have been empty for between one and two years.

  • There were 748,000 dwellings exempt from paying council tax, an increase of 7,000 (or 0.9%) compared with 2023. Exempt dwellings account for 2.9% of all dwellings.

Table 1: Number of Chargeable Dwellings 2020 to 2024 [note a]

Thousands
  2020 2021 2022 2023 2024
Total number of dwellings on valuation lists 24,762 24,987 25,225 25,462 25,675
less: Number of dwellings exempt from council tax 651 660 692 741 748
less: Number of demolished dwellings 1 1 2 2 2
Number of dwellings on valuation list liable for council tax 24,109 24,326 24,531 24,718 24,926
of this: number of dwellings subject to a discount 8,322 8,492 8,646 8,731 8,760
of which are second homes [note b] 10 10 9 8 8
of which are empty homes subject to a discount [note c] 53 52 48 40 36
of which are single persons 7,982 8,151 8,307 8,388 8,409
of which are all residents disregarded for council tax purposes 36 38 38 43 50
of which are all but one resident disregarded for council tax purposes 241 242 244 253 256
of this: number of dwellings charged a premium [note d] [note e] 69 72 72 76 120
of this: number of dwellings not subject to a discount or a premium [note f] 15,718 15,762 15,812 15,911 16,047
of which are empty homes [note c] [note d] 357 345 358 365 347
of which are second homes [note b] 253 243 247 255 272
of which are classed as other 15,108 15,174 15,206 15,291 15,428

Footnotes for Table 1

[note a] Data taken as at 15 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 1 year, may be charged a premium. Not all authorities charge a premium - in 2024, 292 out of 296 authorities applied a premium.

[note e] Caution should be taken when comparing the number of dwellings charged a premium due to changes to the premium categories. From 1 April 2024, authorities can additionally charge the Empty Homes Premium on properties that have been empty for 1 to 2 years. Previously the premium could be charged to properties empty for 2 or more years.

[note f] Number of dwellings not subject to a discount or a premium includes empty properties with an exception from the 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 15 September 2024

Number of dwellings on valuation list as at 15 September 2024 = 25.7 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 15 September 2024. 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-.

  • 65.2% of all dwellings are in Bands A to C and only 9.3% are in the top three bands F to H.

  • 56.3% of dwellings subject to a discount are in Bands A and B, and 59.2% of dwellings being charged an empty homes premium are in Bands A and B.

  • Of the 8.4 million dwellings entitled to a single person discount as at 15 September 2024, 33.9% were in Band A dwellings and 23.0% in Band B.

Table 2: Dwellings, exemptions and discounts by valuation band as at 15 September 2024

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] 6,096 5,003 5,636 4,022 2,518 1,338 909 154 25,675
less: number of dwellings exempt from council tax [z] 284 145 135 90 51 24 15 4 748
less: number of demolished dwellings [note a] [z] 1 0 0 0 0 0 0 0 2
Number of dwellings on valuation list liable for council tax [z] 5,811 4,858 5,500 3,932 2,467 1,314 893 150 24,926
Number of dwellings moved down one band as a result of disabled relief [note b] 17 21 29 26 21 12 9 5 [z] 138
Number of dwellings liable to council tax adjusted for disabled relief [note c] 17 5,816 4,866 5,497 3,927 2,458 1,311 888 146 24,926
of this: number of dwellings subject to a discount 6 2,930 2,001 1,830 1,045 538 247 145 18 8,760
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] 13 8 7 4 2 1 1 0 36
of which are single persons 5 2,848 1,931 1,753 992 506 229 130 15 8,409
of which are all residents disregarded for council tax purposes 0 10 8 8 6 4 5 7 2 50
of which all but one resident disregarded for council tax purposes 1 53 53 63 43 24 12 7 1 256
of this: number of dwellings charged a premium [note f]                             [z] 49 22 19 13 7 4 3 2 120
of this: number of dwellings not subject to a discount or a premium [note g] 11 2,837 2,844 3,648 2,869 1,913 1,060 740 125 16,047
of which are empty homes [z] 115 72 69 44 24 12 8 2 347
of which are second homes [z] 64 46 52 43 29 18 15 5 272
of which are classed as other 11 2,658 2,726 3,526 2,782 1,859 1,030 717 119 15,428

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 1 year, may be charged a premium. Not all authorities charge a premium – in 2024, 292 out of 296 authorities applied a premium.

[note g] Number of dwellings not subject to a discount or a premium includes empty properties with an exception from the premium.

Chart 2: Split of dwelling stock by council tax band as at 15 September 2024

Number of dwellings on valuation list as at 15 September 2024 = 25.7 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 1 year, 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.

Between 1 April 2013 and 31 March 2024, authorities were able to charge an Empty Homes Premium on properties that had been empty for two or more years. From 1 April 2019 to 31 March 2020, the premium was 100%, having been increased from a 50% premium. 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. From 1 April 2021 to 31 March 2024, 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. Since 1 April 2024, authorities have additionally been able to charge a premium of up to 100% for dwellings that have been empty for between 1 and 2 years. There are therefore some discontinuities in Tables 3a and 3b below.

In 2024, 292 out of 296 authorities reported they were charging the premium on some of their empty dwellings. This was the fifth 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 2024, 244 authorities reported premiums charged for dwellings that have been empty for 1 to 2 years, 284 authorities reported premiums charged for dwellings that have been empty for 2 to 5 years, 286 authorities reported premiums charged for dwellings empty for 5 to 10 years, and 279 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 2020 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 15 September 2024 was 502,000 – an increase of 21,000 or 4.5% on the previous year. Some authorities reported that this increase was because of unoccupied new developments, and reviews undertaken due to the extension of the Empty Homes Premium and the future Second Homes Premium.

  • Of these, only 36,000 empty dwellings were subject to a discount, down by 10.1% from the previous year. 17,000 dwellings received a 100% discount.

  • 120,000 empty dwellings were charged a premium. Of these, 79.9% of dwellings being charged a premium have been empty for 1-5 years, 13.6% of dwellings have been empty for between 5-10 years and 6.5% 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, 2020 - 2024

2020 2021 2022 2023 2024 [note e]
Total number of dwellings classed as empty [note a] 479,336 468,070 478,928 480,845 502,263
Number of dwellings classed as empty not subject to a discount or premium [note f] 357,351 344,649 358,422 365,365 346,999
Number of dwellings classed as empty subject to a discount [note b] 52,784 51,791 48,165 39,677 35,658
of which 10% discount 830 845 476 523 103
of which 20% discount 384 417 390 30 45
of which 25% discount 13,018 13,407 12,454 11,230 9,871
of which 40% discount 663 724 798 0 0
of which 50% discount 9,049 9,790 8,909 7,424 8,014
of which 75% discount 779 847 783 835 547
of which 100% discount 28,061 25,761 24,355 19,635 17,078
Number of dwellings classed as empty charged a premium [note c][note d] 69,201 71,630 72,341 75,803 119,606
of which 10% premium 0 8 38 9 0
of which 50% premium 6,658 6,354 5,420 3,508 1,750
of which 100% premium 44,369 47,243 48,097 52,142 95,237
of which 150% premium 277 123 19 35 18
of which 200% premium 17,897 12,001 12,652 13,605 15,271
of which 300% premium [x] 5,901 6,115 6,504 7,330

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, 290 out of 296 authorities in 2023 and 292 out of 296 authorities in 2024.

[note d] 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. From 1 April 2021 to 31 March 2024, local authorities were 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. Since 1 April 2024, authorities have additionally been able to charge a premium for dwellings that have been empty for between 1 and 2 years. The splits of the premium are shown in Table 3b.

[note e] Caution should be taken when comparing the data due to changes to the premium categories. From 1 April 2024, authorities can additionally charge the Empty Homes Premium on properties that have been empty for 1 to 2 years.

[note f] Number of dwellings not subject to a discount or a premium includes empty properties with an exception from the premium.

Table 3b: Number of dwellings classed as empty by premium awarded, 2020 - 2024 [note a]

2020 [note d] 2021 2022 2023 2024
Number of dwellings classed as empty charged a premium [note b] [note c] 69,201 71,630 72,341 75,803 119,606
Number of dwellings classed as empty (1-2 years) charged a premium [note e] [note f] [note h] [x] [x] [x] [x] 30,697
of which 50% premium [x] [x] [x] [x] 144
of which 100% premium [x] [x] [x] [x] 30,553
Number of dwellings classed as empty (2-5 years) charged a premium [note e] [note h] 49,037 50,449 50,986 53,442 64,856
of which 10% premium 0 8 38 9 0
of which 50% premium 6,327 5,048 4,323 2,509 912
of which 100% premium 42,710 45,393 46,625 50,924 63,944
Number of dwellings class as empty (5 years and over) charged a premium 20,164 [x] [x] [x] [x]
of which 50% premium 331 [x] [x] [x] [x]
of which 100% premium 1,659 [x] [x] [x] [x]
of which 150% premium 277 [x] [x] [x] [x]
of which 200% premium 17,897 [x] [x] [x] [x]
Number of dwellings class as empty (5-10 years) charged a premium [x] 13,730 13,987 14,949 16,231
of which 50% premium [x] 976 862 768 582
of which 100% premium [x] 1,073 958 915 526
of which 150% premium [x] 95 19 34 18
of which 200% premium [x] 11,586 12,148 13,232 15,105
Number of dwellings class as empty (over-10 years) charged a premium [x] 7,451 7,368 7,412 7,822
of which 50% premium [x] 330 235 231 112
of which 100% premium [x] 777 514 303 214
of which 150% premium [x] 28 0 1 0
of which 200% premium [x] 415 504 373 166
of which 300% premium [x] 5,901 6,115 6,504 7,330
Proportion of authorities charging a premium for empty dwellings 96% 97% 98% 98% 99%
Proportion of authorities charging a premium for dwellings empty for 1-2 years [note g] [note h] [x] [x] [x] [x] 82%
Proportion of authorities charging a premium for dwellings empty for 2-5 years [note h] 96% 97% 98% 98% 96%
Proportion of authorities charging a premium for dwellings empty for 5 years and over 80% [x] [x] [x] [x]
Proportion of authorities charging a premium for dwellings empty for 5-10 years [x] 93% 93% 95% 97%
Proportion of authorities charging a premium for dwellings empty for over 10 years [x] 87% 90% 92% 94%

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 out of 314 authorities applied a premium. It was 300 out of 309 authorities in 2021, 303 out of 309 authorities in 2022, 290 out of 296 authorities in 2023 and 292 out of 296 authorities in 2024.

[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, 290 out of 296 authorities in 2023 and 292 out of 296 authorities in 2024.

[note c] 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. From 1 April 2021 to 31 March 2024, local authorities were 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. Since 1 April 2024, authorities have been able to charge a premium for dwellings that have been empty for between 1 and 2 years. 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 did not report figures split between the 2-5 years and the 5 years and over category. In these cases, we have used the figures as reported.

[note e] In 2024, some authorities were unable to report the split of the number of dwellings empty for between 1 and 2 years so have included these dwellings in the 2 to 5 years category. In these cases, they were asked to report the figures in the latter category.

[note f] 244 out of 296 authorities have reported that they are charging a premium for properties that have been empty for between 1 and 2 years in 2024.

[note g] This includes authorities who reported figures in the 1-2 years category and authorities who reported that these figures were in the 2-5 years category.

[note h] 5 authorities are subject to further investigation as they appear to have reported dwellings empty for between 1 and 5 years in the 1-2 years category rather than the 2-5 years category. This does not affect the total number of empty properties or the total number charged a premium.

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 2020 with details of the levels of discount applied.

  • There were 280,000 dwellings recorded as second homes for the purposes of council tax as at 15 September 2024. This is an increase of 17,000 (or 6.3%) on 2023. Some authorities reported that this increase was due to formerly unfurnished properties being furnished, or identified as second homes following reviews undertaken, in preparation for the extension of the Empty Homes Premium and the future Second Homes Premium.

  • Of these, 272,000 (97.2% of all recorded second homes) were not subject to a discount.

  • Of the 8,000 second homes subject to a discount, 12.8% received a 5% discount, 51.9% received a 10% discount and 32.3% received a 50% discount.

Table 4: Number of dwellings classed as second homes for the purposes of council tax by level of discount 2020 - 2024 [note a]

2020 2021 2022 2023 2024
Total number of dwellings classed as second homes 262,953 253,400 256,913 263,318 279,870
Number of second homes not subject to a discount 252,550 243,176 247,443 255,367 271,964
Number of second homes subject to a discount 10,403 10,224 9,470 7,951 7,906
of which 5% discount 1,971 2,210 2,127 934 1,011
of which 10% discount 5,221 5,088 4,474 3,993 4,102
of which 20% discount 0 0 0 0 0
of which 25% discount 258 238 0 0 0
of which 30% discount 0 0 0 0 0
of which 35% discount 234 233 231 230 241
of which 50% discount 2,719 2,455 2,638 2,794 2,552

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 2014 to 2024, along with details of each class of exemption as a percentage of the total number of exemptions for 2024. 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 748,000 dwellings exempt from paying council tax, an increase of 7,000 (or 0.9%) compared with 2023. 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 U saw the largest percentage change compared to 2023, with an increase of 7,000 (or 6.1%) to 114,168 dwellings.

Table 5a: Number of dwellings exempt from council tax that are occupied or unoccupied 2020 - 2024

2020 2021 2022 2023 2024
Total exemptions from council tax [note a] 651.0 659.9 692.2 741.4 748.0
Exemptions where the property is unoccupied (classes B, D - L, Q) [note a] 186.3 185.0 197.4 218.3 217.2
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 33.6 31.0 32.8 37.8 38.6
of which: Class F - Dwellings left empty by deceased persons 110.5 110.7 121.9 135.7 132.9
Exemptions where the property is occupied (classes M - P, S - W) [note a] 458.9 468.9 488.5 516.8 524.2
of which: Class M - A hall of residence provided predominantly for the accommodation of students 68.7 68.6 73.3 76.9 77.9
of which: Class N - A dwelling which is occupied only by students, the foreign spouses of students, or school and college leavers 209.9 218.6 230.2 247.4 245.9
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) 44.5 44.1 44.0 43.5 43.0
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 98.7 99.7 101.3 107.7 114.2

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 or occupied sub-total.

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 MHCLG is available via the Department’s website.

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