Empty properties and Council Tax

You will usually have to pay Council Tax on an empty home. 

From 1 April 2019, if your property is empty and unfurnished, you may get a 50% discount for the first month.  After this you then have to pay the full  Council Tax charge.  

If a property remains empty and unfurnished for two years or more, an additional premium becomes payable on top of the full Council Tax charge.

• From 1 April 2019 a 100% premium is payable where the property has been empty for more than two years.
• From 1 April 2020 a 200% premium is payable where the property has been empty for between five and 10 years.
• From 1 April 2021 a 300% premium is payable where the property has been empty for more than 10 years.

See full details on the Change to empty homes Council Tax discount - legal notice page.

When you won't have to pay Council Tax

You may not need to pay Council Tax if a property is empty because:

• the occupant is now in prison
• the occupant has moved to receive personal care in a hospital or a home
• the occupant has moved to provide personal care to another person
• you are waiting for probate or letters of administration to be granted (and for up to six months after someone has died)
• it's the responsibility of a trustee in bankruptcy
• it has been repossessed
• occupation is forbidden by law
• it will be occupied by a minister of religion
• students have moved to live near their college / university course
• it is part of a main property or there is a planning restriction that means it can't be rented out separately
• it is a pitch for a caravan or a mooring for a boat.

How to apply for a Council Tax discount on an empty home

Please fill in the form below.

Empty property notification form