Council Tax for empty homes and second homes

Your council can charge more or less than the usual Council Tax rate for empty and second homes.

If a council charges extra, it is called a ‘premium’.

Until 1 April 2026, premiums were limited to double the usual Council Tax rate. This limit no longer applies, meaning premiums can be higher. The premium amount is decided by individual councils.

How your Council Tax is affected

What your council charges you depends on:

how long your property has been empty
whether you are using it as a second home
whether you are renovating it
whether you are trying to sell or let it
whether you 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

Short-term 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.

Long-term empty homes

If your property has been continuously unoccupied for more than 12 months, the council can treat it as a long-term empty home.

Your council can either:

charge a premium
apply a discount of up to 50%

If you buy a property that has been empty for over a year, you may not have to pay the premium for the first 6 months. You will need to show evidence to the council that you are renovating it.

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

Second homes

If you have a second home, your council can either:

charge a premium
apply a discount of up to 50%

A second home is a property where all the following apply:

it is not anyone’s main home
it is furnished
you use it at least 25 days per year

If you use the property for less than 25 days per year, it will be treated as an empty home instead.

Check with your local council what rate you must pay.

Premiums if you are selling or renting out a property

If you are actively trying to sell or let a second or empty home, you may not have to pay a premium.

This only applies if the property has been empty for less than 2 years.

You may need to show evidence. For example, property listing details or an estate agent contract.

Inherited property

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

it is no one’s only or main home
the responsibility for Council Tax lies solely with the estate

The length of the exemption depends on:

whether grant of confirmation has been made
when it was made

The council can tell you how long the exemption applies.

What to do if your circumstances change

Tell your council straight away if:

someone moves into the property
the property becomes your main home
you sell or rent out the property
repair or renovation work is finished
you start or stop marketing the property for sale or rent

Your Council Tax amount may change as a result.

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