You will usually have to pay Council Tax on an empty home.
This page will give you information on:
Local councils have the option to set the level of discount to offer on empty properties and we carried out a consultation with residents and property owners to decide which discounts to give.
Vacant properties
These are properties that nobody is living in and which are unfurnished.
You have to pay the full amount of Council Tax for these empty properties. This includes the time between a previous tenant moving out and a new tenant moving in.
Second homes
These are properties which are furnished but are not used as someone’s home address (for example, not a holiday home, or a home used during the working week).
You have to pay the full amount of Council Tax for these properties.
Second home premium exceptions
From 1 April 2025, Councils can charge a premium of up to 100% additional Council Tax on second homes. We will begin charging this premium on second homes from 1 April 2026.
Currently, we charge a premium when a property has been a vacant property for 2 years. From 1 April 2026 we will begin charging a premium when a property has been a vacant property for 1 year.
The Government recognises that there may be instances where it may be inappropriate for these premiums to apply and has made regulations to provide exceptions to these premiums. These will come into effect from 1 April 2025.
If an exception is agreed the premium won't be applied for a certain period of time, but normal Council Tax will still be charged.
Below is a list of situations where the premium may not be charged for a certain period of time. Please note that if an exception is applied, normal Council Tax will still be payable.
| Classes of dwellings | Application | Definition |
|---|---|---|
| Class E | Long-term empty homes and second homes | Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
| Class F | Long-term empty homes and second homes | Annexes forming part of, or being treated as part of, the main dwelling |
| Class G | Long-term empty homes and second homes | Dwellings being actively marketed for sale (12 months limit) |
| Class H | Long-term empty homes and second homes | Dwellings being actively marketed to let (12 months limit) |
| Class I | Long-term empty homes and second homes | Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
| Class J | Seconds homes only | Job-related dwellings |
| Class K | Seconds homes only | Occupied caravan pitches and boat moorings |
| Class L | Seconds homes only | Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously |
| Class M | Long-term empty homes only | Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) |
Properties undergoing structural alteration
If you are making changes to the structure of a property, or it needs major repair work to make it habitable, you might be able to get a discount of 100% for a maximum of 12 months.
But once a property becomes a long-term empty property we can’t award the discount and any discount we have awarded will end. You will have to pay the full rate of Council Tax, plus a premium (an extra amount).
Long-term empty homes
- A property which is vacant (no-one is living there and is substantially unfurnished) and it has been like this for 2 years or more (this will become 1 year or more from 1 April 2026)
- Short periods (of less than 6 weeks) of someone living in the property (or it being furnished) do not prevent it from becoming a long-term empty property.
- A change of ownership or council tax payer doesn't stop the property from being classed as a long-term empty property.
Below is a list of situations where the premium may not be charged for a certain period of time. Please note that if an exception is applied, normal Council Tax will still be payable.
If you may be exempt, please let us know through our contact us form.