Empty properties

Your property is empty, do you have to pay Council Tax?

Unless a Council Tax Exemption applies, empty properties are subject to Council Tax as follows.

Unoccupied and unfurnished properties

A 100% discount applies for one month from the date a property becomes unoccupied and unfurnished. After that, the full Council Tax will be payable for up to two years. 

If the property remains empty for longer than two years, an Empty Home Premium will apply. This Premium will increase the amount of Council Tax payable by a set percentage if:

• property has been empty and unfurnished for 2 years but less than 5 years - 100%
• property has been empty and unfurnished for 5 years but less than 10 years - 200%
• property has been empty and unfurnished for 10 years or more - 300%

Important: the empty period is calculated by determining the length of time the property has been empty overall, not the length of time it has been empty under a particular owner. Therefore, if you are buying a property that is currently empty, you may wish to check with the seller how long it has been empty and whether it is already subject to an Empty Home Premium.

To support new owners who buy a property that is already subject to an Empty Home Premium, there is a reduction available for those properties that require repair or renovation. The aim of this reduction is to support new owners by giving them time to improve the property so it can be re-occupied. 

If you are buying a property and intend to live in it, but you are not able to move in straight away because it needs repair or renovation, then the Empty Home Premium will not be charged for a maximum period of up to 6 months from the date of purchase - instead, the normal amount of Council Tax will be charged for this period.

If you are buying a property but you do not intend to live in it, for example you are going to rent it or sell it on, but it needs repair or renovation, then the Empty Home Premium will not be charged for a maximum period of up to 3 months from the date of purchase - instead, the normal amount of Council Tax will be charged for this period.

Changes to the Empty Home Premium for unoccupied and unfurnished properties from 1 April 2025

Unless a Council Tax Exemption applies, from 1 April 2025, the Empty Home Premium will apply after one year (instead of two years) unless one of the following exceptions apply.

Properties undergoing probate

All inherited properties are exempt from Council Tax until probate or letters of administration have been granted. Once probate or the letters of administration are granted, the exemption continues for a further six months. From that point, the property will be liable for the standard rate of Council Tax. If, after a further 12-months has passed, the property is still empty, the Empty Home Premium will be levied.

Properties being actively marketed for sale or let

A 12-month exception to the Empty Home premium will apply to properties that are actively marketed for sale or let. This exception will run from when it first applies until the end of the 12-month exception period or until the property is no longer being actively marketed or let, or has been sold (whichever is sooner). 

Empty properties undergoing major repairs

Properties undergoing major repairs or structural alterations will have a maximum 12-month exception from the Empty Home Premium. This exception will end sooner if the repairs are completed within the 12-month period.

Unoccupied but furnished properties

Properties that are furnished but are not being used as anyone’s sole or main residence are regarded as 'unoccupied but furnished'. There is no discount or Empty Home Premium for an unoccupied but furnished property, so the full Council Tax is payable. 

Changes to the Empty Home Premium for unoccupied but furnished properties from 1 April 2025

Unless a Council Tax Exemption applies, from 1 April 2025, an additional Empty Home Premium of 100% will be immediately applied to all unoccupied but furnished properties from the date it becomes unoccupied. All existing unoccupied but furnished properties will have the Empty Home Premium applied from 1 April 2025 unless one of the following exceptions apply.

Properties undergoing probate

All inherited properties are exempt from Council Tax until probate or letters of administration have been granted. Once probate or the letters of administration are granted, the exemption continues for a further six months. From that point, the property will be liable for the standard rate of Council Tax. If, after a further 12-months has passed, the property is still empty, the Empty Home Premium will be levied.

Properties being actively marketed for sale or let

A 12-month exception to the Empty Home premium will apply to properties that are actively marketed for sale or let. This exception will run from when it first applies until the end of the 12-month exception period or until the property is no longer being actively marketed or let, or has been sold (whichever is sooner). 

Annexes forming part of, or being treated as part of, the main dwelling

The Empty Home Premium will not apply to annexes which form part of a single property which includes at least one other dwelling. However, the Empty Home Premium will apply to annexes where they are not being used as part of the main residence. 

Job related dwellings

The Empty Home Premium will not apply to job-related dwellings. However, this exception will not apply where someone chooses to have an additional property to be closer to work while having a family home elsewhere, or where an individual is posted to a new location but maintains their previous address. 

Occupied caravan pitches and boat moorings

The Empty Home Premium will not apply to a caravan pitch or a boat mooring.

Seasonal homes where year-round or permanent occupation is prohibited or has a specified use

The Empty Home Premium will not apply to properties that have planning restrictions or other conditions on occupation or use, in place which prevent year-round occupation.