For unoccupied and unfurnished properties, a discount of 100% is available for one calendar month from the date that the property first became unoccupied and unfurnished. After this date, the full Council Tax charge becomes due.
If the previous owner or tenant has already claimed the one month discount, you will not be eligible to receive it again even if the property remains empty.
Properties that are empty due to repairs or renovations, for example refitting of a kitchen, bathroom, new windows or redecoration, will be charged at the full Council Tax level.
If a property is derelict or undergoing major renovation and is unhabitable you may request that it is removed from the Council Tax band. You can find more information on Council Tax band deletions: properties in disrepair – Valuation Office Agency
With effect from 1 April, 2024, properties which have been unoccupied and unfurnished for 1 year or more will be subject to an additional premium charge of 100%. Properties which have been unoccupied and unfurnished for over two years will be subject to an additional premium charge of 100%.
If you’re buying an empty property, ask the seller for the date it became unoccupied and unfurnished. This helps you understand when any premium charges may begin.
Properties which have been unoccupied and unfurnished for more than five years will be subject to a premium charge of 200%.
Properties which have been unoccupied and unfurnished for more than ten years will be subject to a premium charge of 300%.
You must notify us within 21 days if you believe that the premium charge does not apply.
From 1 April 2025, if a property is not your main residence and is substantially furnished, you will be charged double the amount of Council Tax that you would normally pay. The second home premium will be levied at an additional 100% of the Council Tax charge. This applies to unoccupied properties (which are substantially furnished) and second homes (furnished properties that are not used as main residences). Second homes could have their Council Tax reduced by 50%, in the following situations:
- The Council Taxpayer is required to live elsewhere in job-related accommodation because of the terms and conditions of their employment, for example, a caretaker, minister of religion or a member of the armed services. (This does not apply to a second home that you are renting because living there is convenient for work).
- The second home is a pitch occupied by a caravan or a mooring occupied by a boat.
- A planning restriction on the second home prevents occupancy for a continuous period of at least 28 days in a year.
Find out which properties are exempt from paying Council Tax.
Contact: 0151 443 4476