Council tax Council tax on empty properties and second homes

What you have to pay if your empty property isn't exempt from council tax

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. You can read about the difference between empty properties and second homes.

Check if your property is exempt. If it is not exempt, then:

  • you will be charged council tax in full from the date the property becomes empty: view council tax bands and charges
  • after 12 months, you will be charged an additional empty property premium.

The premium we will charge from 1 April 2025

You will pay the full council tax charge, plus:

  • an extra 100% premium if the property is empty for up to five years. This means that your bill will be twice the cost.
  • An extra 200% premium if the property is empty between five and ten years. So your bill will be three times the cost.
  • An extra 300% premium if the property is empty more than ten years. So your bill will be four times the cost.

Circumstances where you may not be charged the premium

You may not have to pay the empty property premium if:

  • the property is having major building work done. You may not have to pay the premium for up to 12 months after work started. Or
  • the property is for sale or rent. You may not have to pay the premium for up to 12 months from when it was first put on the market. 

If you're in one of these two situations:

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