Council tax empty properties
Empty properties and second homes
You must pay Council Tax on a property if it's:
- empty and unfurnished
- empty and furnished
- a second home that is not job related
- uninhabitable
Long-term empty properties (empty and unfurnished)
From 1 April 2020, any property that has been empty for more than 5 years is charged a premium of 200%, which means you pay three times the amount of council tax.
From 1 April 2021, any property that has been empty for more than 10 years is charged a premium of 300%, which means you pay four times the amount of council tax.
From 1 April 2024 there has been a change in the council tax premium for unoccupied and unfurnished properties. Any property that has been empty for more than 1 year is charged a premium of 100%, which means you pay double the standard amount of council tax. This change has been applied to all unfurnished and unoccupied properties which have not had anyone living there as their sole or main residence for a year or more. This replaced the previous threshold of two years. The percentage premium is added from the appropriate date depending on when the property became unoccupied and unfurnished.
The premium added will be 100% of your current council tax bill.
Since 1 April 2024 the following premiums are added to council tax bills for unoccupied and unfurnished properties:
| Empty duration | Premium per cent | Total bill per cent |
|---|---|---|
| Less than 1 year | Nil | 100% |
| Between 1 and 5 years | 100% | 200% |
| Between 5 and 10 years | 200% | 300% |
| Over 10 years | 300% | 400% |
These changes to legislation can be searched under Section 11B of Local Government Finance Act 1992 and Levelling-up and Regeneration Act 2023.
From 1 April 2025 there are exceptions available to the Long-Term Empty Premiums.
Second Homes (empty and furnished):
With effect from 1 April 2026, following a change in council tax legislation, a premium of 100% will be applied to the council tax bill for such properties. This means your council tax bill from April 2026 will be twice the amount of the annual year’s charge for the council tax band, and this premium will be ongoing until the property circumstances change, for instance it becomes occupied, or sold or let.
Exceptions to the Premiums:
Some exception classes to the premium are available which means that you may not have to pay this premium. For example, for classes G and H below, on providing evidence from estate or letting agents, such as a copy of your contract with the agents.
We may contact you following any exception claim made, requesting further information or evidence if required. You would remain liable to pay the premium as billed pending any claim for the exception being granted.
Some exceptions are applicable for both long term empty and second homes where others may only be applicable for one or the other. The table below provides further detail in the premium exceptions and types of supporting evidence to be provided to support your application.
| Class | Premium Type | Description of Class | Evidence to support application |
|---|---|---|---|
| Class E | Long-term empty and Second homes | Used as a main home by someone in the armed forces | Proof you are a serving member of the Armed Forces AND Proof your primary residence is military accommodation provided by the MOD. |
| Class F | Long-term empty and Second homes | Annexes attached to the main property |
Letter from VOA confirming property is an annexe. We may also need to inspect the annexe. |
| Class G | Long-term empty and Second homes | Being actively marketed for sale (up to 12 months) | Copy of a formal agreement / letter from an Estate Agent confirming that the property is currently for sale (including link to advertisement) AND Written authority of the owner(s) allowing the Council to contact the Estate Agent regarding ongoing active marketing. |
| Class H | Long-term empty and Second homes | Being actively marketed for rent (up to 12 months) | Copy of the formal agreement / letter / service contract from the estate agent / letting agent confirming the property is on the market to be let (including link to the advertisement) AND Written authority allowing the Council to contact the Estate Agent or Letting Agent regarding ongoing active marketing. |
| Class I | Long-term empty and Second homes | Property where probate / letters of administration granted less than 12 months ago | A copy of the grant of probate or letters of administration. |
| Class J | Second homes | Job-related dwellings (e.g. school headteacher accommodation) | Copy of contract of employment which includes the address and the requirement for you to live at a specific place which is not your main home AND evidence you pay council tax at a second property. |
| Class K | Second homes | Caravan or boat moorings used as second home | Mooring or pitch agreement and details of main home. We may also visit and inspect the pitch or mooring. |
| Class L | Second homes | Seasonal homes where year-round living is prohibited |
Evidence that the property is prevented from all-year occupation. A copy of the formal planning condition. |
| Class M | Long-term empty only | Empty dwellings requiring or undergoing major repairs or structural alterations (up to 12 months) | Documents that prove that work is taking place including surveyor reports, building regulation certificates, etc., including dates and photos of the work taking place. We may also need to inspect the dwelling to monitor status of repairs / works. |
Further information on the exceptions can be found online at Guidance on the implementation of the council tax premiums on long-term empty homes and second homes - GOV.UK
If you believe that you are entitled to an exception to the premium, please contact the Council Tax Department at;
- email: [email protected]
- phone: 020 7361 3005
Properties undergoing major work
If you have a property undergoing major repair work, you may not have to pay Council Tax if the Valuation Office Part of HM Revenue & Customs (VO) deletes the property from the Council Tax Valuation List because it is:
- derelict
- uninhabitable
- being rebuilt
- being structurally altered
If you would like to get a derelict property removed from the Council Tax valuation list, apply to the Valuation Office.
Last updated: 18 May 2026