Council Tax for empty properties and second homes

If you are responsible for an empty property, in most cases, your Council Tax will be reduced.

Contact us if you believe any of the circumstances listed below apply to you.

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:

Report a change of address

Properties left empty when someone has died

Properties left empty after someone has died are exempt from Council Tax until probate is granted, providing the property was last occupied by the deceased person. 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

A 50% discount is available for up to 12 months, as long as the property remains empty, unfurnished and uninhabitable.

Empty and unfurnished properties

If none of the circumstances listed above apply, and the property is empty and unfurnished then the following discounts are available:

  • 100% discount for one month, followed by;
  • 25% discount for up to 2 years

If the property remains empty and unfurnished for more than two years a higher rate of Council Tax is charged. From April 2021 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 a discount. You will only be eligible for the balance of the empty property discount unused by the previous owner. For example if you buy a property that has been empty and unoccupied for 18 months then you will only be eligible for 6 months discount before the empty property premium is charged.

Empty and furnished properties

A 25% discount is available for empty and furnished properties. This includes second homes, holiday homes and furnished let properties between tenants.

If a second home is needed because of a your job we may be able to consider a 50% discount. Contact us for more information.

Contact for Council Tax