Empty Properties
From 1 April 2024, Council Tax will be payable at the full rate unless you have a Mandatory Exemption.
Owners and landlords have to pay a charge for each day the property is unoccupied.
A tenant will only be liable for an unoccupied period if it is in the period of their tenancy and they have not moved in or have moved out before the tenancy has ended.
If you were entitled to any discounted days before 1 April 2024 this will be shown on your 2023 to 2024 Council Tax bill.
If the property became unoccupied and it was substantially unfurnished in March 2024 you will be entitled to a discount until 31 March 2024.
Long term empty property
From 1 April 2024 unoccupied property premiums for properties that have been empty for more than one year will change.
If a property is unoccupied for more than one year it will have an extra Empty Premium charge.
The longer your property is empty, the higher the charge will be.
How much do you need to pay?
- Answer:
| Valuation band | Council Tax | Empty Premium charge | Total to pay |
|---|
| A |
£1,117.01 |
£1,117.01 |
£2,234.02 |
| B |
£1,303.17 |
£1,303.17 |
£2,606.34 |
| C |
£1,489.34 |
£1,489.34 |
£2,978.68 |
| D |
£1,675.51 |
£1,675.51 |
£3,351.02 |
| E |
£2,047.85 |
£2,047.85 |
£4,095.70 |
| F |
£2,420.18 |
£2,420.18 |
£4,840.36 |
| G |
£2,792.52 |
£2,792.52 |
£5,585.04 |
| H |
£3,351.02 |
£3,351.02 |
£6,702.04 |
- Answer:
| Valuation band | Council Tax | Empty Premium charge | Total to pay |
|---|
| A |
£1,117.01 |
£2,234.02 |
£3,351.03 |
| B |
£1,303.17 |
£2,606.34 |
£3,909.51 |
| C |
£1,489.34 |
£2,978.68 |
£4,468.02 |
| D |
£1,675.51 |
£3,351.02 |
£5,026.53 |
| E |
£2,047.85 |
£4,095.70 |
£6,143.55 |
| F |
£2,420.18 |
£4,840.36 |
£7,260.54 |
| G |
£2,792.52 |
£5,585.04 |
£8,377.56 |
| H |
£3,351.02 |
£6,702.04 |
£10,053.06 |
- Answer:
| Valuation band | Council Tax | Empty Premium charge | Total to pay |
|---|
| A |
£1,117.01 |
£3,351.03 |
£4,468.04 |
| B |
£1,303.17 |
£3,909.51 |
£5,212.68 |
| C |
£1,489.34 |
£4,468.02 |
£5,957.36 |
| D |
£1,675.51 |
£5,026.53 |
£6,702.04 |
| E |
£2,047.85 |
£6,143.55 |
£8,191.40 |
| F |
£2,420.18 |
£7,260.54 |
£9,680.72 |
| G |
£2,792.52 |
£8,377.56 |
£11,170.08 |
| H |
£3,351.02 |
£10,053.06 |
£13,404.08 |
If your bill has an Empty Premium charge and it is now occupied, complete a move in form.
Uninhabitable property
If your property is on the Council Tax list, you have to pay Council Tax.
If your property is in a poor state of repair or undergoing substantial refurbishment work to bring it into a habitable state you might be able to have your property removed from the Council Tax list.
To do this you need to contact the Valuation Office Agency (VOA)
You must pay your full Council Tax bill until the VOA confirm that your property has been removed from the Council Tax list.
Rental property – short term unoccupied periods
Owners and landlords have to pay a charge for each day the property is unoccupied and not let.
A tenant will only be liable for an unoccupied period if it is in the period of their tenancy and they have not moved in or have moved out before the tenancy has ended.
Second homes
You’ll usually have to pay Council Tax at the full rate on a property you own or rent that’s not your main home, such as holiday homes.
Job related second homes
If you have a job related second home provided by your employer for reasons of employment you might be eligible for a discount.
Find out more about Job related second homes.
Exemptions
Sometimes you might not have to pay Council Tax on a property. Some exemptions are:
- Property owned by charity that is empty for up to 6 months.
- Property left empty by someone who has gone in prison.
- Property left empty by someone receiving personal care in a hospital or a home.
- Property left empty by someone who has moved to provide care for another person.
- Property waiting for probate or letters of administration to be granted.
- Property that has been repossessed.
- Property left empty by a bankrupt person.
- Property left empty because living there is forbidden by law.
- Property waiting to be occupied by a minister of religion.
- Empty property annexed to another property that cannot be let separately.
- Property used by the armed forces.