Unless an exemption applies, there is no discount after a property becomes unoccupied and in some cases to encourage bringing properties back in to use a premium charge may apply. You still need to inform us if your property becomes empty.
You cannot be a resident or claim single person discount on a property that is not your main home.
If an empty property is now occupied as a main home or has been let or sold please complete the change of address form.
Complete the change of address form on My Account
Long term empty properties
Where a property remains unoccupied and substantially unfurnished for more than 1 year and is not otherwise exempt or excepted, a premium of 100% of the bill will be added.
Where a property remains unoccupied and substantially unfurnished for more than 5 years and is not otherwise exempt or excepted, a premium of 200% of the bill will be added.
Where a property remains unoccupied and substantially unfurnished for more than 10 years and is not otherwise exempt or excepted, a premium of 300% of the bill will be added.
Financial help may be available for owners of empty homes to bring the home back into use, see grants, loans and schemes for empty homes.
Furnished properties that are not a main home (second homes)
There is no discount for a property that is furnished but not a main home and until 31 March 2025 the full rate of Council Tax will be charged. You still need to inform us if your property is not a main home.
With effect from 1 April 2025, where a property is furnished but is not a main home and is not otherwise exempt or excepted a premium of 100% of the bill will be added.
Premium exceptions
From 1 April 2025 a premium will not be charged where a property is excepted in the following cases:
For long term empty and second home premiums:
- class E - when a member of the Armed Forces is living elsewhere in accommodation supplied by Secretary of State for defence
- class F - where annexes are used as part of the main home
- class G - where a property is actively marketed for sale - up to 12 months from when first marketed
- class H - where a property is actively marketed for let - up to 12 months from when first marketed
- class I - following probate - up to 12 months from date of probate
For long term empty (unfurnished properties) only:
- class M - properties when undergoing or requires major repairs - up to 12 months
For second home premiums (furnished properties) only:
- class J - job-related - where a person lives elsewhere in property supplied by an employer and is necessary to meet the duties of their job (needing to be located nearer to a place of work would not be eligible)
- class K - a caravan pitch or boat mooring
- class L - seasonal homes - restricted by a planning condition
- local Z1 - a furnished tenancy - restricted to 1 month
Please see frequently asked questions and the full policy for more information:
To inform us that an exception may apply:
Submit a Council Tax premium exception request
Financial help may be available for owners of empty homes to bring the home back into use, see grants, loans and schemes for empty homes.
Uninhabitable properties
There is no discount available for properties that are uninhabitable, although a time limited exception to a premium may apply as above.
In some circumstances if works to the property are substantial, the banding may be affected. You will need to appeal to the Valuation Office Agency directly and Council Tax payments will be required until a decision is made.
Please see Valuation Office Agency: Council Tax: domestic properties which are in disrepair or are derelict.