Empty homes

Empty but unfurnished or furnished property

There is no Council Tax discount for any empty property. The full Council Tax charge is due from the date the property became empty.

However, you still need to notify us of when the property became empty and the reason for being empty.

Unoccupied and substantially furnished properties (Second Homes)

Dwellings occupied periodically (commonly referred to as “second homes”) are defined as dwellings which are substantially furnished and have no resident (not a person’s sole or main home).

The definition includes properties which are let on a short-term basis, commonly called Airbnbs or serviced apartments.

The Levelling Up and Regeneration Act allows local authorities to charge a Council Tax premium on second homes.

Unoccupied and substantially unfurnished properties

Homes that have been empty (and substantially unfurnished) for more than 1 year are charged the long-term empty premium on top of the normal rate of Council Tax.

From 1st April 2024 if your property has been empty for:

more than 1 year, you must pay a 100% premium Council Tax rate – this means you will have to pay twice the normal rate.
more than 5 years, you must pay a 200% premium Council Tax rate – this means you will have to pay three times the normal rate.
more than 10 years, you must pay a 300% premium Council Tax rate - this means you will have to pay four times the normal rate.

We will tell you on the front of your Council Tax bill if you need to pay this premium for your property.

The government has introduced exceptions to the Empty Home premiums:

Actively marketed for sale or let

The government has been clear that it is not the intention to penalise those who are genuinely trying to bring their dwelling back into use as a sole/main residence.

This exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale or let. The exception will end either when the 12-month period has ended, when the dwelling has been sold or let or when the dwelling is no longer actively marketed for sale or let. The following conditions will apply to this exception:

The same owner may only make use of the exception for a particular dwelling marketed for sale once
The exception may be used again for the same dwelling if it has been sold and has a new owner
The same owner may make use of the exception for dwellings marketed for let multiple times, however, only after the dwellings has been let for a continuous period of at least six months since the exception last applied

There are several factors we may take into consideration when assessing whether a dwelling is being actively marketed for sale or let. These may include whether:

The dwelling is clearly advertised for sale or let
The dwelling is being marketed at a fair market value
There are any artificial barriers on the dwelling preventing sale/let
The dwelling has an Energy Performance Certificate (EPC)
The owner is taking any other reasonable steps to market the dwelling for sale or let

Major repairs

In some cases, a dwelling may require major repair work before it can be occupied.

Where a dwelling requires or is undergoing major repairs or is undergoing structural alteration it may be excepted from the empty home premium for up to 12 months (Standard Council tax remains payable).

Where major repairs are completed in less than 12 months, the exception will still apply to the dwelling for up to six months or until the end of the 12 months whichever is sooner.

This exception only applies on empty homes. This exception cannot apply again unless the dwelling has been sold. If the dwelling is substantially furnished and becomes a second home without a resident, then this exception will end.

Probate

There is an existing council tax exemption for dwellings undergoing probate. When a dwelling has been left empty following the death of its owner or occupant, it is exempt from council tax for as long as it remains unoccupied and until probate is granted.

Following a grant of probate (or the issue of letters of administration), a further six months exemption is possible, so long as the dwelling remains unoccupied and has not been transferred by the executors or administrators to the beneficiaries or sold to anyone else.

Following a grant of probate the owners of the dwelling may require further time to decide how they will manage the home or sell it. The regulations provide for a 12-month exception to the premium for both second and empty homes.

The 12-month period begins from the point probate is granted or letters of administration have been issued. This runs concurrently with the six-month exemption.

This exception will run for 12 months or until the dwelling has changed owner by being sold.

Read further information about council tax during probate

Annexes and military accommodation

Two mandatory exceptions from the empty home premium already exist:

A dwelling which is or would be the sole or main residence of a member of the armed services, who has been provided with a dwelling as a result of such service
A dwelling which forms part of a single property with one or more other dwellings that is being used by a resident of one of the other dwellings as part of their sole or main residence

These exceptions will continue to apply for empty homes and will also be applied in the case of the second homes premium.

Apply for an empty home premium exception

Apply for a self-contained annex exemption

Unoccupied properties owned by a charity

A charity does not have to pay Council Tax for up to 6 months after the property becomes unoccupied. If someone moves in within 6 months, they have to start paying Council Tax.

This is for a property that:

is unoccupied
was last occupied for the charity’s purposes
is the charity's responsibility

Apply for an exemption for an unoccupied charity building

Unoccupied because occupation is prohibited by law

No Council Tax is payable for a property that is unoccupied because it is prohibited by law. You will need to contact us and provide documentary evidence.