If you own a home that is empty, you still have to pay Council Tax.
Empty Home Premium
You may have to pay extra Council Tax (called an "empty home premium") if your property has been empty for 12 months or more.
This does not apply if:
- the property is an annex, or
- you are a member of the armed forces.
The premium is linked to the property itself, not the owner. This means that if you buy or rent a home that has already been empty and unfurnished for 12 months or more, you will still have to pay the premium.
Premium Rates
- From 1 April 2024 – 100% Premium for homes empty for 12 months or more
- From 1 April 2020 - 200% Premium for homes empty for 5 years or more
- From 1 April 2021 - 300% Premium for homes empty for 10 years or more
The only way to remove the premium is to bring the property back into use.
Advice and guidance for owners of empty properties
Exceptions to the premium
You can get a 12-month exception from the premium if your property is:
- Actively marketed for sale or for rent at a reasonable price (This includes freehold properties and leasehold properties with a lease of 7 years or more.)
The exception starts from the date the property is first advertised for sale or rent.
The exception will end if the property is sold or rented during the 12-month period.
You cannot receive another exception unless the property has since been:
- sold, or
- let under a tenancy of 6 months or more.
This 12-month exception also applies after probate or letters of administration have been issued.