Empty properties

Properties with no reduction in Council Tax

There are no reductions for:

  • properties left empty
  • empty homes that need repair
  • holiday homes, second homes, furnished properties that are not used as a main residence

If your property has been empty and substantially unfurnished for 12 months or more, you'll need to pay an empty home premium on top of the full Council Tax charge for your property. This means you'll pay double for the first 5 years.

The premium will be applied 12 months after the date from which the property first became empty. The year starts from the date the property became empty, not when you took ownership.

An example of a premium charge

If your property became empty on 1 June 2023, you'll be charged the premium from 1 June 2024, even if you bought it in December 2023.

If the Council Tax rate is £2,000 per year, you'll be charged £4,000 for the first 5 years increasing to £5,000 after 5 years and £6,000 after 10 years while the property remains empty.

Premium charges

The premiums are:

  • 100% of the full Council Tax charge for your property
  • 200% if your property has been empty for more than 5 years
  • 300% for properties empty for over 10 years

You must tell us if your property becomes occupied so that we can make sure you are paying the right amount of Council Tax.

If you're looking to purchase a new property which is currently empty and unfurnished please contact us to find out how much you might have to pay so you can consider this as part of your overall budget. Call us on 0161 217 6014.


Properties with 50% reduction in Council Tax

Properties left empty because of your employment

If the duties of your employment mean that you live in another property provided by your employer for the purpose of your job, a 50% reduction may apply on a property that's been left empty. For example; if a minister lives in a property provided by the church in another council area and has left their property in Stockport empty.

You can find out more about these circumstances by emailing us at council.tax@stockport.gov.uk. In your email, make sure you include your:

  • name
  • address
  • phone number
  • Council Tax account number (10 digits starting with a 5)

Occupied annexe

A 50% reduction applies to annexes lived in by the residents of the main building or by a relative (including parents, children and grandparents) who do not qualify for any other reduction.

If a non-family member lives in the annexe then the discount will not apply.


Properties that pay no Council Tax

There are some circumstances where a property which is empty may be exempt from Council Tax. For example, where the person liable for Council Tax is living somewhere else to receive care.

Find out more about these circumstances and how to apply for a reduction on our Properties exempt from Council Tax page.


Tell us about a change

You need to tell us if:

  • you're permanently moving from a property and it will become an empty property
  • you've been awarded a reduction and your circumstances have changed

Tell us about your change of address