Council Tax for empty properties and second homes
In most cases you still have to pay Council Tax if your property is empty. There are some exceptions if the property is empty for a specific reason.
If you are moving address and leaving your previous property empty, please complete the change of address form below, so we can register you for Council Tax at your new address:
Properties left empty when someone has died
Properties left empty after someone has died are exempt from Council Tax until probate is granted. The exemption can continue for up to six months after probate is granted providing the property has not been sold, let, or someone else moves in.
Empty due to people responsible for Council Tax being elsewhere
These properties are exempt from the Council Tax so long as the circumstances remain the same;
- properties left empty by patients in hospital or care homes.
- properties left empty by prisoners.
- properties left empty by people receiving care.
- properties left empty by people providing care.
- repossessed properties.
Empty, unfurnished and uninhabitable due to renovation
Full Council Tax is payable on these properties. Prior to 1 April 2022 there was a 50% discount for up to 12 months, or up to 31 March 2022 whichever was sooner, as long as the property remained empty, unfurnished and uninhabitable.
Empty and furnished properties
Full Council Tax is payable on these properties. Prior to 1 April 2022 there was a 25% discount for empty and furnished properties. This includes second homes, holiday homes and furnished let properties between tenants.
Empty and unfurnished properties for up to 2 years
Full Council Tax is payable on these properties. Prior to 1 April 2022 there was a 100% discount for one month, followed by a 25% discount for up to 2 years, or until 31 March 2022, whichever was sooner.
Empty and unfurnished properties for more than 2 years
If the property remains empty and unfurnished for more than two years a higher rate of Council Tax is charged. The Empty Property Premium is double the full Council Tax charge for properties empty between 2 and 5 years, 3 times the full Council Tax charge for those which have been empty between 5 and 10 years and 4 times the full Council Tax charge for those empty for more than 10 years. These charges are described on your Council Tax bill as Premium of 100%, 200% and 300% respectively.
If you buy or rent a property that is empty and unfurnished then the previous owner or landlord will already have been granted part of the 2 year allowance. The 2 year period starts from when the property fell empty, not from when ownership changed. For example if you buy a property that has been empty and unoccupied for 18 months then only 6 months will remain before the Empty Property Premium is charged.