Council tax on unoccupied properties
You may still need to pay full Council Tax if your property is empty, whether it’s furnished or unfurnished, unless an exemption applies.
Check the list of exemptions for empty properties.
Extra Charges for Empty Properties
If your property is unoccupied, the council may charge extra on top of your normal Council Tax:
- Empty Home Premium – Charged when a property is unoccupied and unfurnished for 1 year or more.
- Second Home Premium – Charged as soon as a property becomes unoccupied and furnished (from 1 April 2025).
Empty Home Premium
If your property is unoccupied and unfurnished for 1 year or more, you’ll pay an extra charge unless the property is exempt or fits an exception.
The extra charge depends on how long the property has been empty:
- 100% extra – Empty for 1 year or more
- 200% extra – Empty for 5 years or more
- 300% extra – Empty for 10 years or more
Second Home Premium
From 1 April 2025, you’ll pay a Second Home Premium as soon as a property becomes unoccupied and furnished unless the property is exempt or fits an exception.
The premium applies if:
- No one lives in the property, and
- The property is furnished.
You can check the list of exceptions to the Empty Home and Second Home Premium.