Overview
An empty property is any property in which no one is living as their main home.
Properties with no reduction in Council Tax
There are no reductions for:
- properties left empty (unless an exemption applies)
- empty homes that need repair
- holiday homes, second homes, or furnished properties that are not used as a main residence
Unfurnished properties
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 after 12 months you'll pay double the normal Council Tax charge until the property has been empty for 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.
Premium charges for unfurnished properties
The premiums are:
- 100% of the full Council Tax charge for your property after 1 year
- 200% if your property has been empty for more than 5 years
- 300% for properties empty for over 10 years
An example of a premium charge for an unfurnished property
If the Council Tax rate is £2,000 per year, you’ll be charged £4,000 per year after it has been empty for a year, increasing to £6,000 per year after 5 years, and then £8,000 per year after 10 years while the property remains empty.
Furnished properties
From 1 April 2025, if your property has been empty and furnished for 12 months or more, you'll need to pay a premium on top of the full Council Tax charge for your property. This means you'll pay double the normal Council Tax charge.
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 and furnished, not when you took ownership.
Premium charges for furnished properties
The premiums are:
- 100% of the full Council Tax charge for your property
An example of a premium charge for a furnished property
If the Council Tax rate is £2,000 per year, you’ll be charged £4,000 per year while the property remains empty.
If your property becomes occupied
You must tell us if your property becomes occupied so that we can make sure you are paying the right amount of Council Tax.
Purchasing an empty property
If you're looking to purchase a new property which is currently empty, you can contact us to find out how much you might have to pay so you can consider this as part of your overall budget.
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 webpage.
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