Sometimes you may not have to pay any council tax for an empty property. Below are the exemptions that may apply depending on your circumstances.
Exemptions available for unoccupied properties
- B - property owned by a charity that is unoccupied for less than 6 months
- D - property left unoccupied by someone who has gone to prison
- E - property left unoccupied by someone who has moved into a hospital or care home
- F - a property left unoccupied because the former owner has died. The exemption lasts for up to six months after probate has been granted and providing that the property has not been passed to beneficiaries, sold or re-let before that time
- G - property which is empty because occupation is forbidden by law
- H - an unoccupied property waiting to be occupied by a minister of religion
- I - property unoccupied by someone who lives elsewhere to receive personal care
- J - property left unoccupied by someone who has moved out to care for another person
- K - property left unoccupied by a student and was last occupied by that student
- L - repossessed property
- Q - property left unoccupied by a bankrupt individual
- R - a vacant caravan pitch or boat mooring
- T - unoccupied property forming part of another property (annex) which cannot be let separately
Where an exemption has been granted it will be shown on your bill.
Empty properties that are unoccupied and substantially unfurnished
If your property is unoccupied and unfurnished, you will have to pay a minimum 100% charge (unless an unoccupied exemption applies).
This will apply from the first date the furniture is removed, regardless if there has been a change in ownership or tenancy.
Any periods of occupation of six weeks or less will be disregarded when considering how long a property has been empty.
| Property status | Charges |
|---|---|
| Properties empty (unoccupied and substantially unfurnished) for up to 1 year | 0% discount (full charge) |
| Furnished empty properties and second homes | 0% discount (full charge) |
| Properties empty (unoccupied and substantially unfurnished) for 1-5 years | 200% charge (includes 100% empty property premium) |
| Properties empty (unoccupied and substantially unfurnished) for 5-10 years | 300% charge (includes 200% empty property premium) |
| Properties empty (unoccupied and substantially unfurnished) for more than 10 years | 400% charge (includes 300% empty property premium) |
Empty properties that will not attract a premium charge from 1 April 2025
From 1 April 2025 the government will be introducing some exceptions to the premium charges on empty properties.
These are:
- Class G - Dwellings being actively marketed for sale (12 months limit)
- Class H - Dwellings being actively marketed for let (12 months limit)
- Class M - Empty dwellings requiring or undergoing major repairs or structural alterations 12 months limit)
If you believe you are entitled to one of the above exceptions from an empty property premium, you will need to make an application.
Apply for an Empty Property Premium Waiver
Empty homes where probate has recently been granted
If probate has recently been granted, there will also be an exception introduced on 1 April:
- Class I - Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration)
As Class I exceptions will be automatically applied from the date of probate, you do not need to apply.
If you need more information
For more information, please read our Empty Homes Premium Policy.
Monitoring unoccupied empty properties
We may send a review letter or visit an empty property to to ensure the information we hold is correct.
Visit our change of address page if you are a landlord or owner of an empty property and you have sold or rented your property.
Visit our Empty homes page if you would like to know more on what options there are for owners of empty properties.
Second homes
A ‘second home’ is a property which is not the ‘sole or main residence’ of any individual for council tax purposes. This may include a ‘holiday home’ or may also include a property which the owner does regularly occupy, but a different property is defined as their ‘sole or main residence’.
| Property status | Discount |
|---|---|
|
Second homes where continuous occupancy for 28 days or more is prohibited Second homes where continuous occupancy for 28 days or more is not prohibited |
0% discount (full charge) |
| Job related dwellings | 50% discount |
Job-related accommodation
Those with job-related second homes provided by an employer for reasons of employment may be eligible for a 50% discount if certain conditions apply:
- the duties of the job make it necessary for them to live there, for example a publican who owns their own home but whose contract states they must live in the pub they run
- the accommodation is provided for the better performance of the duties of the employment. and it is usual for employers to provide accommodation, for example a caretaker or church minister
- there is a threat to the employee’s security, or special security arrangements are in force and the employee resides in the dwelling as part of those arrangements