We use cookies to collect anonymous data to help us improve your site browsing experience.

Click 'Accept all cookies' to agree to all cookies that collect anonymous data. To only allow the cookies that make the site work, click 'Use essential cookies only.' Visit 'Set cookie preferences' to control specific cookies.

Set cookie preferences

Your cookie preferences have been saved. You can change your cookie settings at any time.

Paying Council Tax

Council Tax for empty homes and second homes

Last updated
22 May 2025

Your local council can charge more or less than the usual Council Tax rate for empty and second homes. What they charge you may depend on:

  • how long your property has been empty
  • if you’re using it as a second home
  • if you’re renovating it
  • if you’re trying to sell or let it
  • if you’ve recently bought or inherited it

Check with your council to find out how much Council Tax you must pay.

Find out about Council Tax discounts and charges for empty or second homes

Empty homes

Most empty and unfurnished homes are exempt from Council Tax for 6 months after someone last lived there. This means you do not have to pay Council Tax for them during this time.

Homes that are undergoing repair or structural alteration may be exempt for up to 12 months.

If an empty home is not exempt from Council Tax, your council can apply a discount of up to 50% to your bill. They can also charge double the usual rate of Council Tax if the home has been empty for over a year – or 2 years if it you’re actively trying to sell or let it.

If you’ve bought a property that has been empty for over a year, you may not have to pay the extra charge for the first 6 months if you can prove you’re renovating it.

Your local council may have more rules for different types of empty properties. Check with them if you're eligible for a discount or an exemption.

Second homes

Your local council can charge double the usual rate of Council Tax for second homes. They can also apply the usual rate or a discount of up to 50% if they choose to.

You must use a property for more than 25 days a year for it to count as a second home. If you use it less, it will be counted as an empty home.

Check with your local council to find out what rate you must pay.

Inherited property

A property which is part of a deceased person’s estate may be exempt from Council Tax if:

  • it is no-one’s only or main home
  • liability rests wholly with the estate of the deceased person

The length of the exemption depends on:

Back to top