Do You Pay Council Tax on an Empty Property?

Council Tax is a local charge on residential properties in the UK, even if the property is empty or unfurnished. However, some discounts and exemptions apply depending on why the property is unoccupied and how long it has been empty.

This guide explains Council Tax charges for empty properties, second homes, homes under renovation, and how to apply for discounts.

Council Tax Charges for Empty or Unfurnished Properties

• Most empty properties are liable for full Council Tax.

• Some councils offer temporary discounts for short-term empty homes.

• Long-term empty properties may be charged extra penalties.

Each local council sets its own rules, so check with your local authority via GOV.UK.

Unoccupied or Unfurnished Properties – Do You Pay Council Tax?

• If a property is unoccupied and unfurnished, some councils offer a short-term exemption (e.g., one month with no charge).

• After the initial exemption period, full Council Tax is due.

Example Exemption Periods for Empty Homes (Varies by Council)

• London Borough A: Exemption Period 1 month

• Manchester City Council: Exemption Period 6 weeks

• Leeds City Council: Exemption Period No discount

To find out your council’s rules, visit your local authority’s website.

Second Homes – Do You Pay Council Tax?

Second homes (properties that are furnished but not your main residence) are liable for full Council Tax. Some councils offer a small discount (e.g., 10%), but many charge the full rate.

New Rules (2025 Update):

• Some councils are increasing Council Tax on second homes (up to 200% charge).

• Check with your local council for potential higher charges on second homes.

New Second Home Charge – What’s Changing?

• From April 2025, many councils can double Council Tax on second homes.

• This applies if the property is not used as a main residence.

• Some councils already charge second home premiums (e.g., 100% extra in Wales).

If you own a second home, check your local council’s policies to see if your Council Tax bill will increase.

Uninhabitable Properties or Those Undergoing Alteration or Repair

If a property is under major repairs or uninhabitable, some councils offer temporary exemptions. You may qualify for a "Class A" exemption (no longer a national rule but available in some areas).

What Qualifies as "Uninhabitable"?

• Severe structural issues (roof collapse, unsafe walls).

• No kitchen or bathroom due to renovations.

• Fire or flood damage making the home unlivable.

If your property qualifies, you must apply to your council for a Council Tax exemption.

How to Apply for an Empty Property Discount or Exemption

• Step 1: Check your local council’s policy on empty property discounts via GOV.UK.

• Step 2: Gather evidence (e.g., photos of damage, renovation work documents).

• Step 3: Submit an application for a Council Tax exemption or discount.

Common Documents Required:

• Proof the property is unoccupied (utility bills showing no usage).

• Photographic evidence of disrepair.

• Letter from builders or contractors (if under renovation).

Your council will review your application and confirm if a discount applies.

Final Thoughts

• Most empty properties are liable for full Council Tax after any short-term exemptions expire.

• Second homes and long-term empty properties may face higher charges.

• Uninhabitable homes may qualify for a temporary discount—apply through your local council.

• Check with your council for specific rules and exemptions via GOV.UK.