Definitions and overview
An empty property is a home that you own or rent but no one is living in it, and it doesn’t have any furniture. This includes new homes or ones having major building work done.
A second home is a furnished property that you own or rent but is no one's main home. This includes properties that are empty between tenants or only used occasionally.
If you’ve recently moved out of a property, tell us about it.
Situations where you don’t have to pay council tax
Some empty properties and second homes are exempt from council tax. If your property is exempt, you will have nothing to pay. But you will need to apply for an exemption.
Others are not exempt from council tax. In which case:
- you will be charged up to the full council tax; and
- you may have to pay a premium charge as well.