Council Tax for empty properties

In most cases, you must pay the full Council Tax charge if your property is empty.

There are some discounts if the property is empty for a specific reason.

In some cases, a higher rate of Council Tax is charged for an empty property. These are called Council Tax Premiums. These aim to benefit our borough and communities as an incentive to bring empty homes back into use. 

Empty property Council Tax exemptions

Some empty properties are not charged Council Tax, as long as the circumstances remains the same. These include properties that are:

• left empty as residents are in a hospital or care home
• left empty as residents in prison
• left empty by someone receiving care
• left empty by someone providing care
• empty after having been repossessed.

Empty property after a death

Properties left empty after someone has died are not charged Council Tax until probate is granted.

This exemption can continue for up to six months after probate is granted, as long as the property has not been sold, rented out or someone else has moved in.

Empty and unfurnished properties

If none of the above circumstances apply full Council Tax is payable on properties that are empty and unfurnished for up to 1 year.

If a property remains empty and unfurnished for more than a year, the following Council Tax Premiums will be charged:

• double the full Council Tax charge for properties empty between 1 and 5 years (the threshold for this premium reduced from 2 years to 1 year from 1 April 2025)
• 3 times the full Council Tax charge for properties empty between 5 and 10 years
• 4 times the full Council Tax charge for properties empty for more than 10 years.

Empty and furnished properties

From 1 April 2025 a Council Tax Premium (Second Homes) of 100% is charged for properties which are empty and furnished. This means the charge for these properties is double the normal amount of Council Tax.

Prior to 1 April 2025, full Council Tax was charged, from when a furnished property became empty.

Empty and furnished properties are also sometimes referred to as ‘second homes’.

Exceptions to the Council Tax Premium charges from 1 April 2025

Council Tax Premiums will be not be charged if there is a reasonable cause why a property cannot be brought back into use. 

Empty properties are not be charged a Council Tax Premium for up to 12 months when:

• they are being actively marketed for sale
• they are being actively marketed for let
• probate has been granted in the last 12 months
• they are undergoing major repair work or structural alterations

Empty properties are not charged a Council Tax Premium at any time when they:

• have been left empty by members of the armed forces because they are living elsewhere due to their service
• are an annex to another property
• can only be occupied by someone in relation to their job
• are a caravan pitch or boat mooring which is occupied by an empty caravan or boat
• have a planning restriction which prevents occupation

To apply for one of these exceptions to a Council Tax Premium please email Unoccupiedproperties@bury.gov.uk. We will need to see evidence of your circumstances. This may include:

• evidence that the property is being marketed for sale or has recently been sold subject to contract and that property has a valid Energy Performance Certificate.

• evidence that the property is being actively marketed for or has recently been rented out subject to tenancy agreement but is still vacant because the rental agreement is taking time to complete because it is part of a chain, and a valid Energy Performance Certificate.