Empty properties
Empty properties (furnished or unfurnished) are charged at least the full rate of council tax unless an exemption below applies.
Further premiums may be charged.
Unfurnished properties from 1 April 2026
Unoccupied and substantially unfurnished properties will incur a:
- 100% premium for 1 to 5 years (100% premium from 2 to 5 years prior to 1 April 2026)
- 200% premium for 5 to 10 years
- 300% premium for 10 plus years
If someone occupies a property for 6 weeks or less, the premium will be reinstated immediately afterwards.
Empty property you want to live in
If it has already been empty for a year or more, and you do not immediately move in, a premium applies.
A change in ownership doesn't ‘reset the clock’.
The premium is removed as soon as you move in because the property isn't empty.
Empty property you want to sell
If you don't sell the property you bought or inherited within 1 year of it becoming empty, a premium applies.
We may be able to provide an exemption from this premium for an additional year if you can provide evidence you have tried to sell or let the property.
Second homes and empty rental properties from 1 April 2027
Furnished properties, which are no-one's sole or main residence (including furnished properties between lets), are charged a 100% premium from day 1.
There is no premium charge for second homes until 1 April 2027.
Exceptions
Certain categories of properties may be excluded from a premium charge. For some, this only applies up to 12 months:
| 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) |
Report
If your property is empty, or one of the exception categories above applies, make sure you report it to us online.
Last updated 09 January 2026