Council Tax on empty properties and second homes

This premium applies from one year after the property became unoccupied and unfurnished, rather than when you became liable for the Council Tax on that property. In certain circumstances you may apply for these additional charges to be removed (a reduction in the premium). 

Empty properties 

• Properties empty up to one year: you will be charged the same amount of Council Tax as an occupied property - there are no discounts available for properties empty for up to one year.
• Properties empty between one and five years: an unfurnished property is charged at two times the amount of Council Tax as an occupied property - this is a 100% premium.
• Properties empty between five and ten years: an unfurnished property is charged three times the amount of Council Tax as an occupied property - this is a 200% premium.
• Properties empty more than ten years: an unfurnished property is charged four times the amount of Council Tax as an occupied property - this is a 300% premium.

Apply for a reduction in the premium

There are some circumstances where you may be able to apply for a discount on the amount of Council Tax you pay on your empty property. This means that you'd pay the same Council Tax that you'd pay if your property was occupied. These are properties are:

• for sale or to rent: the property should be advertised through an estate agent, at a realistic market value
• in need of renovation: if you're the new owner of a property that requires work to make the property fit to live in, you may be eligible for a discount. You must be able to provide evidence of the work completed and outstanding
• where the owner is experiencing legal or technical issues, and is therefore unable to sell or let the property out
• deliberately kept empty or properties waiting to be demolished because they are part of a renovation project

Please note that if you apply for a reduction and are successful, this reduction will only apply to the current financial year's Council Tax account. We will send you a letter inviting you to re-apply each financial year and you will be required to submit evidence in support of your application at that time.

We have opted to provide this discount under Council Tax Empty Property Premium Charge (PDF, 234 KB) for properties subject to the premium. Not all councils provide this discount.

Change in ownership

A property is classed as an 'empty property' from the date that the property becomes empty. So for example, if you buy a property that has been empty for more than five years, the Council Tax you pay will be on a property that has been empty for five years which is three times the amount of Council Tax as an occupied property.

Furnished and unoccupied properties

Furnished properties that are unoccupied are subject to a 100% Council Tax charge.

From 1 April 2025, the Council Tax payable will increase by 100% on properties classed as second homes, where there is no resident and the property is substantially furnished. This means a second home will be charged two times the usual amount of Council Tax.

Second homes needed for work

In some circumstances, you may be eligible for a 50% discount if your second home is job related. If you think you're entitled to this reduction you should report changes affecting your council tax.

If your circumstances change

If any of your circumstances change that could alter how much you pay, you need to let us know as soon as possible. Financial penalties may apply if you pay less when you're not entitled to. See our Tell us you've moved house or had a change in circumstances page for more information.