Unoccupied and unfurnished properties

A property where no one lives that is substantially unfurnished can receive a discount. The discount award is 100% and can last up to one month.

At the end of the original one-month discount period, if the property is still empty:

1. the owner, as defined in Council Tax legislation, will have to pay a full Council Tax charge. Find out who is responsible for paying.
2.  any new owner will not qualify for a new one-month discount period

The one-month discount also applies to a property which needs, or is having, major repair work.

If a property is still empty and substantially unfurnished after two years, a long-term empty property premium charge is payable by the owner.

Long-term empty property premiums

We have brought in this measure to encourage homeowners to rent or sell their empty properties and bring them back into residential use.

The premium is based on the time the property has been empty and substantially unfurnished. If the property has remained empty, the premium will not be affected even if there is a change in owner, tenant or leaseholder.

If a long-term empty property becomes occupied

You must notify us of the new occupier's details and the date that they moved in within 21 days. We may need to inspect the property.

You may need to provide evidence confirming the change has occurred if requested. This may include but is not limited to:

• a check of the electoral register
• evidence such as utility bills showing the use of services
• driving licence as proof of address
• receipts or other proof of moving costs

Tell us about a change

Circumstances where an empty homes premium cannot be applied

• properties that are currently classed as exempt from Council Tax
• an empty home which is the sole or main residence of a serving member of the armed forces
• an unoccupied annexe in a property which is being used as part of the main home in a property

Exceptions to long-term empty premiums

From 1 April 2025, new legislation means there are some circumstances where a long-term empty premium may not apply.

These exceptions only stop the extra premium. You still have to pay the standard rate of Council Tax.

If an empty property meets more than one exception, the exceptions may follow one after the other.

The following exceptions to long term empty premiums will come into effect from 1 April 2025. You cannot request an exception for periods before 1 April 2025.

• Properties being actively marketed for sale (for a maximum period of 12 months)
• Properties being actively marketed for let (for a maximum period of 12 months
• Properties which were previously exempt under Class F (deceased taxpayer), and probate or letters of administration have been granted (for a maximum period of 12 months)
• Properties which are undergoing major repair or structural alterations (for a maximum period of 12 months)
• Annexes which form part of or being used as part of the main property
• Job related dwelling (second home)

To enquire about any of the exceptions listed above, please contact us and choose 'Something else' in the 'What are you contacting us about' section.