{ "table": "vacancy-rate-calculator-rules", "schema": 1, "version": "2026-11-11.1", "title": "Taxes and charges on long-term empty homes: France and United Kingdom", "doc": "Rule table read by the vacancy-rate-calculator handler (ctx.data['vacancy-rate-calculator-rules']). The vacancy and occupancy rates, the empty days and the rent lost are pure arithmetic and read nothing here; this table only holds what the optional notice on a home left empty for a long time needs. Rates and premiums are percentage points (17 means 17 %); durations are whole months. France: the tax on vacant dwellings (TLV) in the communes of the 'zone tendue' and the council tax on vacant dwellings (THLV) a commune may levy elsewhere, as they apply to the 2026 assessment; the finance act for 2026 merges them into a single tax (TVLH) from the 2027 assessment, whose rules this table does not hold, so the French rows end on 2026-12-31. United Kingdom: the long-term empty homes premium on Council Tax in England (Local Government Finance Act 1992, s. 11B), Wales (s. 12A) and Scotland (SSI 2013/45, reg. 3A, as amended from 1 April 2026), and the domestic rates of Northern Ireland, which have no premium. A premium is a maximum or a default that the local council sets; the handler never states a bill. Table-level valid_from/valid_until bound the period during which this version may be relied on. Entry-level valid_from/valid_until bound each value; a null valid_until means in force until changed, a null valid_from that the start date was not confirmed. source_url is the primary source, source_date that source's own date (the date it says it was checked or updated, or the retrieval date when it shows none), retrieved the date the value was read there.", "reviewed_on": "2026-11-11", "reviewed_by": "apps-calculators agent (automated research against official sources, 2026-11-11); owner review pending", "valid_from": "2026-11-11", "valid_until": "2026-12-31", "locale_country": { "fr-FR": "FR", "en-GB": "GB" }, "countries": { "FR": { "name": { "fr-FR": "France", "en-GB": "France" }, "currency": "EUR", "empty_home_rules": [ { "id": "fr-tlv", "kind": "tax", "name": { "fr-FR": "taxe annuelle sur les logements vacants (TLV)", "en-GB": "annual tax on vacant dwellings (TLV)" }, "applies_where": { "fr-FR": "communes de la zone tendue, dont la liste est fixée par décret", "en-GB": "communes of the 'zone tendue', listed by decree" }, "min_months": 12, "rate_first_year": 17, "rate_later_years": 34, "base": { "fr-FR": "valeur locative cadastrale du logement", "en-GB": "cadastral rental value of the dwelling" }, "condition": { "fr-FR": "logement à usage d’habitation, non meublé, inoccupé depuis au moins un an au 1er janvier de l’année d’imposition", "en-GB": "a dwelling, unfurnished and unoccupied for at least one year on 1 January of the tax year" }, "exemptions": { "fr-FR": "vacance indépendante de la volonté du propriétaire (logement mis en location ou en vente au prix du marché sans trouver preneur), occupation de plus de 90 jours de suite dans l’année, travaux de plus de 25 % de la valeur du logement, résidence secondaire meublée", "en-GB": "vacancy beyond the owner's control (let or sale offered at the market price without a taker), more than 90 days in a row occupied in the year, works over 25% of the dwelling's value, a furnished second home" }, "valid_from": null, "valid_until": "2026-12-31", "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F17293", "source_date": "2025-06-11", "retrieved": "2026-11-11", "note": "Service-Public.fr, 'Vérifié le 11 juin 2025', carries the notice that the finance act for 2026 merges the TLV and the THLV into the 'taxe sur la vacance des locaux d’habitation' (TVLH) from the 2027 assessment and that the page stays valid for the 2026 assessment. Legal basis: article 232 of the code général des impôts (Legifrance refused automated retrieval on 2026-11-11, so the article text was not read)." }, { "id": "fr-thlv", "kind": "tax", "name": { "fr-FR": "taxe d’habitation sur les logements vacants (THLV)", "en-GB": "council tax on vacant dwellings (THLV)" }, "applies_where": { "fr-FR": "communes hors zone tendue qui l’ont instituée par délibération", "en-GB": "communes outside the 'zone tendue' that have voted to levy it" }, "more_than_months": 24, "rate": null, "rate_note": { "fr-FR": "taux fixé par la commune ou l’intercommunalité", "en-GB": "rate set by the commune or the group of communes" }, "valid_from": null, "valid_until": "2026-12-31", "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F17293", "source_date": "2025-06-11", "retrieved": "2026-11-11", "note": "Service-Public.fr: 'logement non meublé vacant depuis plus de 2 ans, au 1er janvier de l’année d’imposition'. Legal basis: article 1407 bis of the code général des impôts (not read, see fr-tlv)." } ], "reform": { "id": "fr-tvlh", "name": { "fr-FR": "taxe sur la vacance des locaux d’habitation (TVLH)", "en-GB": "tax on vacant residential premises (TVLH)" }, "from_assessment_year": 2027, "rules_known": false, "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F17293", "source_date": "2025-06-11", "retrieved": "2026-11-11", "note": "Announced on the Service-Public.fr page; its rates and conditions were not confirmed from an official source on 2026-11-11 and are not used." } }, "GB": { "name": { "fr-FR": "Royaume-Uni", "en-GB": "United Kingdom" }, "currency": "GBP", "nations": { "england": { "name": { "fr-FR": "Angleterre", "en-GB": "England" }, "rule": "premium", "min_months": 12, "premium_is": "maximum", "bands": [ { "min_months": 12, "max_premium": 100 }, { "min_months": 60, "max_premium": 200 }, { "min_months": 120, "max_premium": 300 } ], "condition": "Unoccupied and substantially unfurnished for a continuous period of at least 1 year; breaks of up to 6 weeks do not count (s. 11B(8) and (9)). No premium for up to 12 months while the home is marketed for sale or to let, or after probate, or during major repairs (GOV.UK).", "valid_from": "2024-04-01", "valid_until": null, "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/section/11B", "source_date": "2026-11-11", "retrieved": "2026-11-11", "note": "Local Government Finance Act 1992, s. 11B(1C) (relevant maximum 100, 200 and 300 by length of the empty period) and s. 11B(8) as amended by the Levelling-up and Regeneration Act 2023, s. 79 (1 year instead of 2, for financial years from 1 April 2024). GOV.UK: 'up to 4 times your normal Council Tax bill if your home has been empty for at least 10 years'." }, "wales": { "name": { "fr-FR": "pays de Galles", "en-GB": "Wales" }, "rule": "premium", "min_months": 12, "premium_is": "maximum", "bands": [ { "min_months": 12, "max_premium": 300 } ], "condition": "Unoccupied and substantially unfurnished for a continuous period of at least 1 year; breaks of up to 6 weeks do not count (s. 12A(11) and (12)). The council may set different percentages by length of time empty (s. 12A(2)).", "valid_from": "2023-04-01", "valid_until": null, "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/section/12A", "source_date": "2026-11-11", "retrieved": "2026-11-11", "note": "Local Government Finance Act 1992, s. 12A(1) as substituted from 1 April 2026 by the Local Government Finance (Wales) Act 2024: 'such percentage of not more than 300'. The 300 dates from the Council Tax (Long-term Empty Dwellings and Dwellings Occupied Periodically) (Wales) Regulations 2022 (S.I. 2022/370), reg. 2, in force 1 April 2022, whose reg. 3 reads 300 as 100 for the financial year beginning 1 April 2022 only: hence valid_from 2023-04-01 (legislation.gov.uk, s. 12A as at 2025-04-01, and S.I. 2022/370 reg. 3, read 2026-11-11)." }, "scotland": { "name": { "fr-FR": "Écosse", "en-GB": "Scotland" }, "rule": "premium", "more_than_months": 12, "premium_is": "default", "default_premium": 100, "condition": "A long-term empty home has been continuously unoccupied for a period exceeding 12 months (reg. 2). A home actively marketed for sale or let at appropriate terms and empty for less than two years is not one (sch. 2). The council may set another increase, none, or a discount (reg. 4A).", "valid_from": "2026-04-01", "valid_until": null, "source_url": "https://www.legislation.gov.uk/ssi/2013/45/regulation/3A", "source_date": "2026-11-11", "retrieved": "2026-11-11", "note": "The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013, reg. 3A inserted from 1 April 2026 by SSI 2026/169: 'subject to an increase of 100% of the amount otherwise payable'." }, "northern-ireland": { "name": { "fr-FR": "Irlande du Nord", "en-GB": "Northern Ireland" }, "rule": "rates", "premium_is": "none", "condition": "Northern Ireland has domestic rates, not Council Tax. 'Property rates are the same for empty or lived in domestic properties'; exclusions give 100% relief in listed cases.", "valid_from": null, "valid_until": null, "source_url": "https://www.nidirect.gov.uk/articles/rating-empty-homes", "source_date": "2026-06-25", "retrieved": "2026-11-11", "note": "nidirect (Northern Ireland Government), 'Rating of empty homes', modified 2026-06-25." } } } }, "sources": [ { "label": "Service-Public.fr: Taxe annuelle sur les logements vacants (TLV) et taxe d’habitation sur les logements vacants (THLV)", "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F17293", "date": "2025-06-11" }, { "label": "GOV.UK: Council Tax, second homes and empty properties", "url": "https://www.gov.uk/council-tax/second-homes-and-empty-properties", "date": "2025-02-05" }, { "label": "legislation.gov.uk: Local Government Finance Act 1992, section 11B (England)", "url": "https://www.legislation.gov.uk/ukpga/1992/14/section/11B", "date": "2026-11-11" }, { "label": "legislation.gov.uk: Local Government Finance Act 1992, section 12A (Wales)", "url": "https://www.legislation.gov.uk/ukpga/1992/14/section/12A", "date": "2026-11-11" }, { "label": "legislation.gov.uk: The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013, regulations 2, 3A and 4A, schedule 2", "url": "https://www.legislation.gov.uk/ssi/2013/45/contents", "date": "2026-11-11" }, { "label": "nidirect: Rating of empty homes (Northern Ireland)", "url": "https://www.nidirect.gov.uk/articles/rating-empty-homes", "date": "2026-06-25" } ] }