You must pay Council Tax on a property if it is:
- empty and unfurnished
- empty and furnished
- a second home that is not job related
- uninhabitable
Unoccupied unfurnished properties
You will have to pay a premium charge if you have a property that is unoccupied and unfurnished and has not had anyone living there as their main residence for a year or more. The premium added will be 100% of your current bill.
| Empty duration | Premium | Total bill |
|---|---|---|
| Less than 1 year | Nil | 100% |
| Between 1 and 5 years | 100% | 200% |
| Between 5 and 10 years | 200% | 300% |
| Over 10 years | 300% | 400% |
Second homes or unoccupied furnished properties
There is premium of 100% on the Council Tax bill for unoccupied furnished properties, applicable from 1 April 2025. This means your Council Tax bill for 2025 to 2026 will be twice the amount of the annual charge for your property's band.
The premium will apply until the property circumstances change, for instance if it becomes occupied, or is sold or let.
Exceptions to the premium
Some exceptions are available which means that you may not have to pay the premium, for example, dwelling classes G and H in the following table. You must provide evidence from estate or letting agents, such as a copy of your contract with the agents.
|
Classes of dwellings |
Application |
Definition |
|---|---|---|
|
Class E |
Long-term empty homes and second homes |
Dwelling which is or would be someone's sole or main residence if they were not residing in job-related armed forces accommodation |
|
Class F |
Long-term empty homes and second homes |
Annexes forming part of, or being treated as part of, the main dwelling |
|
Class G |
Long-term empty homes and second homes |
Dwellings being actively marketed for sale (12 months limit) |
|
Class H |
Long-term empty homes and second homes |
Dwellings being actively marketed for let (12 months limit) |
|
Class I |
Long-term empty homes and second homes |
Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate or letters of administration) |
|
Class J |
Second homes only |
Job-related dwellings |
|
Class K |
Second homes only |
Occupied caravan pitches and boat moorings |
|
Class L |
Second homes only |
Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously |
|
Class M |
Long-term empty home only |
Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit unless it is furnished sooner) |
Read the guidance on premiums and exceptions on GOV.UK
To claim exception from the premium, contact us with full details and the relevant Council Tax account number.
If you apply for an exception, you must continue to pay the premium while your claim is considered. We may contact you to request further information about your claim.
Claim exception to the premium
Changes to the legislation
The changes can be searched under Section 11B of Local Government Finance Act 1992 (on legislation.gov.uk) and Levelling-up and Regeneration Act 2023 (on legislation.gov.uk).
