Situations where you don't have to pay
Some empty properties and second homes are exempt from council tax. This means that the person named on the council tax bill will have nothing to pay. If your property meets one of the conditions listed here, it may be exempt.
If you are exempt, you must apply for an exemption.
Empty properties and second homes are exempt from council tax if:
- the bill payer:
- is in hospital, a care home, or has moved elsewhere to receive care
- has moved elsewhere to provide care for someone who is elderly or disabled
- is studying elsewhere
- is in prison
- has been made bankrupt
- is a minister of religion
- is away on active duty with the armed forces. There is a separate form for this: apply for an armed forces discount
- Or if the property:
- is unfit to live in by law
- has been repossessed
- is empty because someone passed away. The exemption applies up to six months after probate or letters of administration are granted. After this, council tax may be charged.
- Is owned by a charity. This exemption may be applied for up to six months. After this, council tax may be charged.
If your property meets any of these criteria, you must apply for an exemption.
Situations where you may have to pay
Check our definitions to see what we mean by 'empty property' and 'second home'.
If your property is:
- part of another property e.g. an annexe
- you must pay council tax if we class it as a second home
- you don’t have to pay council tax if we class it as an empty property. But you must apply for an exemption.
- a caravan pitch or boat mooring
- you must pay council tax if we class it as a second home
- you don’t have to pay council tax if we class it as an empty property. But you must apply for an exemption.
If the property is being used as a holiday let (e.g. AirBNB)
You will have to pay either council tax or business rates for this kind of property. The Valuation Office Agency (VOA) is responsible for deciding. Visit gov.uk to check if you qualify for business rates and to apply to the VOA. If you don't qualify, you must pay council tax. Your property will be classed as a second home. Continue reading to find out what you will be charged.
Situations where you must pay
In all other situations, you must pay council tax.
You may have to pay a premium charge as well. The amount you have to pay depends on whether it’s an empty property or a second home. Check our definitions to see what we mean by 'second home' and 'empty property'.
Find out what we charge on: