Empty properties and second homes

If you have an empty and unfurnished property, a second home that is furnished or an uninhabitable property, you still need to pay Council Tax for it.

Properties empty and unfurnished for more than one year

From the 1 April 2025, for properties empty and unfurnished for more than one year, an extra amount of Council Tax (known as a long-term empty premium) is charged, in addition to the yearly charge.

Empty duration Premium amount added to charge  Total amount payable
Less than 1 year nil 100%
Between 1 and 5 years 100% 200%
Between 5 and 10 years 200% 300%
Over 10 years 300% 400%

As the premium applies to the property, a change of owner or tenancy will not change the premium.  For example, if when you purchased or leased your property and it had already been empty and unfurnished for one year or more, you will have to pay the premium. 

The premium can only be removed by bringing the property back into use however there are two types of property that are not affected by the premium.  They are:

  • properties left empty by a member of the armed services, who is away from the property because of their service
  • properties which form part of a single property, for example an annexe

Exception from long term empty premium

From the 1 April 2025 some exceptions apply to the long-term empty premium:

  • a property which is being actively marketed for sale or rent – this applies for a maximum of 12 months from the date that active marketing commenced, or until the property has been sold or rented, whichever is the sooner
  • a property undergoing probate – this applies for 12 months from the date that probate or letters of administration was granted
  • a property empty due to requiring or undergoing major repairs or structural alterations – this applies for a maximum of 12 months, unless it is furnished sooner

If you wish to claim an exception, you will need to contact us and provide relevant proof, such as evidence from estate or letting agents.

You will remain liable to pay the premium as billed pending any claim for the exception being granted.

Second homes

A second home is a residential property which is unoccupied and furnished. 

From the 1 April 2026, we will introduce an additional premium on second homes. This means that a further 100% premium will be added to the normal council tax charge.

Properties in disrepair or derelict

If a property is in severe disrepair or derelict or is undergoing major structural alterations that make it impossible to live in any part of it, the council tax band may be deleted.

For more information contact the Valuation Office Agency (VOA)