Council Tax on Empty Properties — What You Owe
Understand council tax rules for empty properties. Learn about exemptions, empty home premiums, and how to reduce your bill on unoccupied properties.
Empty Properties and Council Tax: What You Need to Know
If you own a property that's currently unoccupied, you may be surprised to learn that you still have to pay council tax on it — and in some cases, you could be paying more than the standard rate.
The rules around empty property council tax have tightened significantly in recent years, with councils increasingly using premium charges to discourage properties from sitting empty.
The Basic Rules
Unfurnished Empty Properties
Most councils now charge full council tax from day one on unfurnished empty properties. Some councils offer a short discount period — typically 1-3 months at 100% discount, or 6 months at a reduced rate — but this varies. Check with your specific council.
Furnished Empty Properties (Second Homes)
Furnished but unoccupied properties are treated as second homes. From April 2025, councils can charge a 100% premium on second homes (double the standard rate). Read our second homes guide →
🔍 Check your council tax band now — it takes 10 seconds
Compare your band with neighbours and find out if you're overpaying.
Check My Band arrow_forwardEmpty Property Premiums
Councils can charge significant premiums on long-term empty properties:
- Empty 1-5 years: Up to 100% premium (you pay double)
- Empty 5-10 years: Up to 200% premium (you pay triple)
- Empty 10+ years: Up to 300% premium (you pay quadruple)
These premiums are designed to incentivise bringing empty homes back into use. On a Band D property, a 300% premium could mean paying over £8,500 per year in council tax.
Exemptions That May Apply
Several exemptions can reduce or eliminate council tax on empty properties:
Class B: Unoccupied, Owned by a Charity
Exempt for up to 6 months.
Class D: Left Empty by Someone in Prison
Exempt for the duration of imprisonment.
Class E: Left Empty by Someone in Care
Exempt while the person is in hospital or a care home. This is indefinite.
Class F: Deceased Person's Property
Exempt until probate is granted, plus 6 months after. This gives executors time to deal with the estate.
Class G: Empty Due to Legal Restrictions
Properties where occupation is prohibited by law are exempt.
Class H: Awaiting Occupation by a Minister of Religion
Exempt while awaiting a new minister.
Reducing Your Empty Property Bill
- Sell or let the property — the most effective way to eliminate the bill
- Apply for relevant exemptions — check all categories that might apply
- Consider renovation — some councils offer exemptions for properties undergoing structural repair (Class A, typically up to 12 months)
- Check the band — ensure the property is in the correct council tax band. Use our free checker to compare with neighbours
🔍 Check your council tax band now — it takes 10 seconds
Compare your band with neighbours and find out if you're overpaying.
Check My Band arrow_forwardWhat Counts as "Empty"?
A property is considered empty if no one is living in it as their main home. Occasional visits, storing furniture, or doing occasional maintenance doesn't count as occupation.
For a property to be considered occupied, someone must be living there as their sole or main residence.
Frequently Asked Questions
Do I pay council tax on an empty property? expand_more
Yes, in most cases you must pay full council tax on an empty property. Some councils offer a short exemption period (typically 1-6 months for unfurnished properties), but after that, you pay the full rate. Long-term empty properties may face a premium of up to 300%.
How long before an empty property premium applies? expand_more
Empty property premiums typically start after a property has been empty for 1-2 years. Councils can charge 100% premium (double tax) after 1 year, 200% after 5 years, and 300% after 10 years.
Are there any exemptions for empty properties? expand_more
Yes. Properties empty due to the occupant being in hospital or care, in prison, having died (for up to 6 months after probate), or undergoing major renovation may be exempt. Rules vary by council.