Council Tax premiums on empty properties
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Council Tax on empty properties
If your property is empty, you may have to pay extra Council Tax. The amount and when it starts depends on how long the property has been empty and the circumstances.
- If the property is empty and unfurnished, this is classed an ‘empty property’.
- If the property is empty and furnished, this is classed as a ‘second home’.
Empty Property Premiums and Second Home Premiums are shown in the table below. The percentage numbers are added on top of the existing Council Tax. For example: a premium of 100% means the Council Tax bill is doubled.
These amounts were updated on 1 April 2025.
Property is empty for: | Empty Property Premium | Second Home Premium |
---|---|---|
One year or less | 100% | 200% |
Between one and five years | 200% | 200% |
Between five and ten years | 300% | 200% |
More than ten years | 400% | 200% |