Empty properties and second homes

If you have an empty and unfurnished property, a second home or an uninhabitable property, you still need to pay Council Tax for it.

Properties being refurbished

If you have a property being refurbished, a Council Tax discount will only apply if the Valuation Office Agency (VOA) deletes the property from the Council Tax list because it is:

  • derelict
  • uninhabitable
  • being rebuilt
  • being structurally altered

If you would like to get a derelict property removed from the Council Tax valuation list, apply to the Valuation Office Agency.

Properties empty and unfurnished for more than two years

For properties empty and unfurnished for more than two years, an extra amount of Council Tax (known as a long-term empty premium) is charged.  From April 2020, the premium amount is 100% of the Council Tax.

For properties that are empty and unfurnished for more than five years, the premium amount is 200% of the Council Tax.

As the premium applies to the property, a change of owner or tenancy will not change the premium.  For example; if when you purchased or leased your property and it had already been empty and unfurnished for two years or more, you will have to pay the premium. 

The premium can only be removed by bringing the property back into use however there are two types of property that are not affected by the premium.  They are:

  • properties left empty by a member of the armed services, who is away from the property because of their service
  • properties which form part of a single property, for example an annexe