Council Tax for empty properties
If you own an empty home, you still have to pay Council Tax.
Our Council Tax Empty Homes Policy explains how we apply the empty homes premium.
Empty homes premiums
If your property is unoccupied and unfurnished, you are entitled to a 28 day 100% discount. This discount is on the property itself, and can only be claimed once, even if there is a change in ownership. After the 28 days, the full Council Tax charge is made.
- You do not have to fill a form in to apply for this discount. The discount is applied when you notify us that a property has been left empty and substantially unfurnished.
Longer term empty properties
From 1 April 2025 the position will be as below
| Properties over | Percentage premium | Council Tax charge | Effective date |
| 1 year | 100% | 200% | 1 April 2025 |
| 5 years | 200% | 300% | 1 April 2021 |
| 10 years | 300% | 400% | 1 April 2021 |
A property that has been unoccupied and substantially unfurnished for:
- a period of 1 to 5 years has to pay a premium of 100% of the Council Tax
- a period of 5 to 10 years has to pay a premium of 200% of the Council Tax
- a period of more than 10 years has to pay a premium of 300% of the Council Tax
A property which is substantially unfurnished is unlikely to be occupied or be capable of being occupied. We determine whether a property is substantially unfurnished on a case-by-case basis. In deciding this we take all relevant factors into account like the size of the property and the nature and quantity of the furniture that is kept there. We aim to inspect properties to help us in determining its status.
Each case will be different. For example, a one-bedroom flat containing a bed, a sofa, and white goods such as fridge and cooker, is likely to be classed as furnished. Conversely, a four bedroomed detached property with the same furniture in it, is likely to be classed as substantially unfurnished.
These premiums apply even if there have been changes in ownership during those periods.