Council Tax for empty properties

Unoccupied and unfurnished properties 

Properties that have been unoccupied and unfurnished for more than two years are now subject to an additional premium of 100% of the council tax. These properties are liable to pay 200% of the council tax.

Please be aware that these discounts are property specific and not liable party specific.

If the previous liable party has already had the discount and then you become liable (by buying or renting the property for example), the discount does not start again.

Apply for a empty property discount

Council Tax Premiums

From Period Empty Homes Premium
1 April 2019 Property remains empty and unfurnished for two years or more 100% on top of the full council tax charge
1 April 2020 Property remains empty and unfurnished for five years or more 200% on top of the full council tax charge
1 April 2021+ Property remains empty and unfurnished for ten years or more 300% on top of the full council tax charge

As this premium applies to the property, a change of ownership or tenancy will not affect the premium.

If when you purchased or leased your property it had already been empty and unfurnished for two years or more, you will have to pay the extra Council Tax charge.

The additional charge can only be removed by bringing your property back into use.

There are two types of property that are not affected by the premium:

  • property which is left empty by a member of the armed services, who is away from the property as a result of their service
  • property which forms part of a single property, for example, an annexe.
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