Empty property charges

Council Tax is payable on empty properties, and a premium is charged on long-term empty and unfurnished properties.

When properties are empty

We do not give discounts for empty properties - a full Council Tax charge applies. This includes:

  • Second homes
  • Empty but furnished properties
  • Properties undergoing major repair or structural alteration

Exemptions

Some empty properties are exempt from Council Tax. This includes properties:

  • Left empty by a deceased occupier
  • Left empty because a person is in hospital or care home
  • Left empty when repossessed by the mortgagee

See the full list of exemptions for empty properties.

Empty and unfurnished premium

We charge an additional premium, on top of your Council Tax, if your home has been unoccupied and unfurnished for over two years. 

The premium amount depends on how long your property has been unoccupied for: 

  • More than two years – additional premium of 100% Council Tax 
  • More than five years – additional premium of 200% 
  • More than ten years – additional premium of 300% 

This is regardless of any change of ownership during that period. 

Empty home review

We are currently conducting a review of all empty homes in the borough to confirm their status for Council Tax purposes.

You can find out more about the empty home review.