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Council tax on an empty property (UK): quick checker
Empty-property council tax rules vary by local council (discounts, exemptions and “empty homes premiums”). This checker gives a likely outcome and the next steps to confirm with your council.
Quick checker
This is intentionally simple. It focuses on the factors that most commonly affect empty property charges: how long it’s been empty, whether it’s furnished, and why it’s empty.
What to do next
What to gather before you contact the council
- Property address and council tax account reference (if you have it)
- Date the property became empty (approx.)
- Whether it is furnished and whether utilities are connected
- Reason it’s empty (e.g. repairs, between tenants, selling)
- If it’s being sold: agent details / listing date (if relevant)
- Photos or evidence of major works (if claiming a renovation-related discount)
Estimates only. Not legal advice. Rules vary by council and change over time. Always verify with your local authority.
Guide
Most empty properties still pay council tax
- In many areas, the default is: council tax continues even if a property is empty.
- Some councils give a short discount or exemption for certain situations, but it varies.
Furnished “empty” homes can be treated differently
- If it’s furnished and used occasionally, the council may treat it as a second home rather than “empty”.
- Second homes can have different discount rules depending on the area.
Long-term empty homes may face a premium
- Some councils apply an empty homes premium once a property has been empty for a long time.
- Premium thresholds and rates vary by council — so always check locally.