Empty properties
Council tax is payable on unoccupied properties in some circumstances. Learn about council tax for second homes and empty and unfurnished properties, including discounts, long-term premiums, and exemptions from these premiums.
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Empty and unfurnished properties
Currently empty and substantially unfurnished properties receive a discount for the first calendar month from when they become empty, and the full charge is immediately payable unless an exemption applies. The charge increases the longer a property remains empty.
The long-term empty property premiums for properties that have been left empty and substantially unfurnished are as follows, unless an exemption applies:
|
Length of time |
Premium |
|
Properties which remain empty between 1 and 5 years |
100% |
|
Properties which have remained empty between 5 and 10 years |
200% |
|
Properties which have remained empty for more than 10 years |
300% |
The relevant properties will be charged the above premiums on top of the normal council tax charge. For example, the actual council tax charged for a property which remains empty up to one year will be 100%, and that which remains empty between one and five years will be 200% etc.
Second homes
From 1 April 2025, a 100% council tax premium will be applied on properties which are occupied periodically. This premium is an additional charge on top of the standard council tax, and therefore the actual charge will be 200% from the date the conditions below are satisfied.
The decision to introduce this new premium for periodically occupied properties, known as "second homes," was approved by us on 21 February 2024, following changes to government legislation, which allowed us to do this.
The change means that a 100% premium is applied and is payable in addition to the standard council tax in respect of a "second home" that meet the following conditions:
- there is no resident of the dwelling (it is no one’s sole or main residence), and;
- the property is substantially furnished.
Long term empty and second home premium exemptions
Under certain circumstances, we will consider applications for exemptions where a long term unoccupied property or second home may not be required to pay a council tax premium. The exemptions we can consider are:
|
Council tax empty property exemption |
Long term empty and/or second home premium exemption |
Definition |
|
Class E |
Long term empty and second homes |
Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
|
Class F |
Long term empty and second homes |
Annexes forming part of, or being treated as part of, the main dwelling |
|
Class G |
Long term empty and second homes |
Dwellings being actively marketed for sale (12 months limit) |
|
Class H |
Long term empty and second homes |
Dwellings being actively marketed for let (12 months limit) |
|
Class I |
Long term empty and second home premium exemption |
Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
|
Class J |
Second homes only |
Job-related dwellings |
|
Class K |
Second homes only |
Occupied caravan pitches and boat moorings. |
|
Class L |
Second homes only |
Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously |
|
Class M |
Long term empty homes only |
Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) |