Property owners, landlords and tenants

Even if your property is empty, you will still be eligible for the full Council Tax rate. This includes: 

• second homes 
• unoccupied and unfurnished properties 
• Properties where major repairs or structural changes are taking place

Council Tax premium on long-term empty homes

We currently charge a Council Tax premium if your property remains empty for two years or more. From 1 April 2024 the premium will be charged on properties that have been empty for one year or more, in accordance with the Levelling-up and Regeneration Act 2023.  The longer the property remains empty, the more Council Tax you will pay. 

From 1 April 2024 if a property has been empty for: 

• 1 to 5 years, there is a 100% premium, so you will pay twice as much as the Council Tax band charge
• 5 to 10 years, there is a 200% premium, you will pay three times as much as the Council Tax band charge
• more than 10 years, there is a 300% premium, you will pay four times as much as the Council Tax band charge

The premium is attached to the property, so if you buy a property that was empty for one or more years and continues to be empty while you own it, the premium will still apply. 

If someone has moved into the property, so the property is not empty anymore, please let us know using our online form. 

Start moving in form

Second Home Premium

The 100% Council Tax premium on second homes will be effective from 1 April 2025. This will mean a total Council Tax charge of 200% for second homes from 1 April 2025.

Unlike empty properties, the property does not have to be used as a second home for a specific amount of time before the premium will apply. The premium will be chargeable from the first day the property is considered a second home or periodically occupied.

The government is still agreeing on final regulations and exceptions for this premium. We’ll provide more information when these details are confirmed

Help to rent out your property

If you need help to get your property in a livable state or support to rent it, we can help to: 

• find a tenant 
• lease your property to us
• apply for an empty property grant

Find more help for landlords.

When a property is exempt from Council Tax

There is no discount for most empty properties, but some exceptions exist. The property may be unoccupied because:

• occupation is prohibited  
• It is for a minister or a religion
• the person living has left to get personal care 
• the person living has gone to provide personal care for someone else
• it is unoccupied by a student owner
• it a mortgage company has repossessed the property
• the person is a trustee in bankruptcy 
• no one is living on the caravan pitch or boat mooring
• it is an unoccupied annexe

Read more about discounts and exemptions.