You will usually have to pay Council Tax on an empty home.
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.
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).
Second home premium exceptions
From April 2025, Councils can charge a premium of up to 100% additional Council Tax on second homes.
From 1 April 2026 we will reduce the empty homes premium from 2 years to 1 year and introduce the second home premium.
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.
| 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 for sale (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) |
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.
- 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.
You can apply for this exception 12 months from the point from which the dwelling has first been marketed for sale or let. The exception will end when:
- the 12-month period has ended
- the dwelling has been sold or let, or;
- the dwelling is no longer actively marketed for sale or let.
You can apply for this exception 12 months from the point from which the dwelling has first been marketed for sale or let. The exception will end when:
- the 12-month period has ended
- the dwelling has been sold or let, or;
- the dwelling is no longer actively marketed for sale or let.
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 6-month exemption.
In some cases, a dwelling may require major repair work before it can be occupied and may be excepted from the empty home premium for up to 12 months.
This will not apply to the following:
- minor changes such as adding a porch
- plumbing or heating
- replacement or repair of bathroom/kitchen or any other fixtures/fittings
- the removal or repositioning of an internal wall that does not affect the stability of the building and is non-load bearing, for example, a stud wall
- rewiring
- timber or damp proof treatment
- re-plastering of walls/ceilings
- drainage
- repairs or renewals of services
- maintenance such as re-pointing or window/door replacement
- redecoration
Where major repairs are completed in fewer than 12 months, the exception will still apply for up to 6 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.
If the property has been in an unlivable state for at least 12 months at the time the premium becomes payable, or when the exceptions come into effect, the exception will not apply, unless the property has been recently sold.
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.
Class E includes any home that:
- is the main home of someone who also has another home provided by the Secretary of State for Defence for armed forces accommodation, and the home is related to their job
- would be the main home of someone if they didn't have another home provided by the Secretary of State for Defence for armed forces accommodation, and the home is related to their job.
This exception is pre-existing and will be applied in the case of the second homes premium.
Class F includes any home that:
- is part of a property that has at least one other home; and
- is being used by someone living in one of those other homes as part of their main residence.
This exception is pre-existing and will be applied in the case of the second homes premium.
Single property: a property that would be considered one home if not for the Council Tax (Chargeable Dwellings) Order 1992.
The Council Tax system already includes provisions that ensure certain dwellings receive a 50% discount under specific circumstances. The Government does not intend to change these discounts. The exceptions mirror the provisions of these discounts to ensure the dwellings continue to receive them.
Generally, a dwelling would be classified as job-related where it is a dwelling provided by a person’s employer for the purposes of performing their work. The definition of a job-related dwelling for the purposes of this exception is set out in Schedule to the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003.
Examples include headteachers for boarding schools who are required to live in school accommodation, or certain care workers who need to live on site to carry out their role.
Class K includes any home that is either:
- a pitch where a caravan is parked
- a mooring where a boat is docked
Certain dwellings receive a 50% discount under specific circumstances.
Class L includes any home that has a planning condition restricting its use, such as:
- not allowing anyone to live there for more than 28 days in a year;
- specifying that it can only be used as a holiday rental; or
- preventing it from being used as someone's main home.
Certain dwellings receive a 50% discount under specific circumstances.
If the above applies to you and you don’t need to pay then let us know through our contact us form.