You will usually have to pay Council Tax on an empty home.
This page will give you information on:
Local councils have the option to set the level of discount to offer on empty properties and we carried out a consultation with residents and property owners to decide which discounts to give.
Vacant properties
These are properties that nobody is living in and which are unfurnished.
You have to pay the full amount of Council Tax for these empty properties. This includes the time between a previous tenant moving out and a new tenant moving in.
Second homes
These are properties which are furnished but are not used as someone’s home address (for example, a holiday home, or a home used during the working week).
You have to pay the full amount of Council Tax for these properties.
Changes to premiums from 1 April 2026
Second Homes:
From 1 April 2026 we will begin charging a premium of 100% additional Council Tax on properties which are second homes.
Long-term Empty Homes:
Prior to 1 April 2026, we charged a premium when a property had been a vacant for 2 years. From 1 April 2026 we will begin charging a premium when a property has been a vacant property for 1 year.
Exceptions to all premiums from 1 April 2025
The Government recognises that there may be instances where it may be inappropriate for these premiums to apply and has made regulations to provide exceptions to these premiums. If an exception is agreed the premium won't be applied for a certain period of time, but normal Council Tax will still be charged.
Below is a list of situations where the premium may not be charged for a certain period of time. Please note that if an exception is applied, normal Council Tax will still be payable.
| Classes of dwellings | Application | Definition |
|---|---|---|
| Class E | Long-term empty homes 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 homes and second homes | Annexes forming part of, or being treated as part of, the main dwelling |
| Class G | Long-term empty homes and second homes | Dwellings being actively marketed for sale (12 months limit) |
| Class H | Long-term empty homes and second homes | Dwellings being actively marketed for let (12 months limit) |
| Class I | Long-term empty homes and second homes | 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 | Seconds homes only | Job-related dwellings |
| Class K | Seconds homes only | Occupied caravan pitches and boat moorings |
| Class L | Seconds 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) |
Properties undergoing structural alteration
If you are making changes to the structure of a property, or it needs major repair work to make it habitable, you might be able to get a discount of 100% for a maximum of 12 months.
But once a property becomes a long-term empty property we can’t award the discount and any discount we have awarded will end. You will have to pay the full rate of Council Tax, plus a premium (an extra amount).
Long-term empty homes
- A property which is vacant (no-one is living there and is substantially unfurnished) and it has been like this for 1 year or more (from 1 April 2026). Prior to this date, a property was a long-term empty home if it was vacant for 2 years or more.
- Short periods (of less than 6 weeks) of someone living in the property (or it being furnished) do not prevent it from becoming a long-term empty property.
- A change of ownership or council tax payer doesn't stop the property from being classed as a long-term empty property.
- Homes that are vacant for 2 years or more will be charged double their regular Council Tax (for example, an additional premium of 100%). This came into effect from 1 April 2019. From April 2026 the premium will apply to homes that are vacant for 1 year or more.
- Homes that are vacant for 5 years or more will be charged a 200% premium on top of their regular Council Tax. This came into effect from 1 April 2020.
- Homes that are vacant for 10 years or more will be charged a 300% premium on top of their regular Council Tax. This came into effect from 1 April 2021.
Below is a list of situations where the premium may not be charged for a certain period of time. Please note that if an exception is applied, normal Council Tax will still be payable.
You can apply for this exception 12 months from the point from which the dwelling has first been marketed for sale or let. The exception will end when:
- the 12-month period has ended
- the dwelling has been sold or let, or;
- the dwelling is no longer actively marketed for sale or let.
You can apply for this exception 12 months from the point from which the dwelling has first been marketed for sale or let. The exception will end when:
- the 12-month period has ended
- the dwelling has been sold or let, or;
- the dwelling is no longer actively marketed for sale or let.
Following a grant of probate, the owners of the dwelling may require further time to decide how they will manage the home or sell it.
The Regulations provide for a 12-month exception to the premium for both second and empty homes. The 12-month period begins from the point probate is granted or letters of administration have been issued. This runs concurrently with the 6-month exemption.
In some cases, a dwelling may require major repair work before it can be occupied and may be excepted from the empty home premium for up to 12 months.
This will not apply to the following:
- minor changes such as adding a porch
- plumbing or heating
- replacement or repair of bathroom/kitchen or any other fixtures/fittings
- the removal or repositioning of an internal wall that does not affect the stability of the building and is non-load bearing, for example, a stud wall
- rewiring
- timber or damp proof treatment
- re-plastering of walls/ceilings
- drainage
- repairs or renewals of services
- maintenance such as re-pointing or window/door replacement
- redecoration
Where major repairs are completed in fewer than 12 months, the exception will still apply for up to 6 months, or until the end of the 12 months, whichever is sooner.
This exception only applies on empty homes. This exception cannot apply again unless the dwelling has been sold.
If the dwelling is substantially furnished and becomes a second home without a resident, then this exception will end.
If the property has been in an unlivable state for at least 12 months at the time the premium becomes payable, or when the exceptions come into effect, the exception will not apply, unless the property has been recently sold.
If you feel you might qualify for an exception to the premium, please let us know through our contact us form.