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 or let: agent details and listing date
- Photos or evidence of major works (if claiming a repairs-related discount or exception)
Estimates only. Not legal advice. Rules vary by council and change over time. Always confirm with your local authority.
Guide
These are the rules for England. Wales lets councils charge premiums of up to 300%, and Scotland has its own rules, so check locally.
Most empty properties still pay council tax
- The default is that council tax continues even if a property is empty. Any discount is up to your council.
- Some empty homes pay nothing while they stay empty: for example where the owner has moved into a care home or hospital, is in prison, has died and probate isn’t granted yet, or the home has been repossessed.
- You may get a discount if the home needs major repairs or structural changes. If it can’t be lived in while works happen, you can ask for it to be removed from the council tax list.
Furnished “empty” homes can be treated differently
- If it’s furnished and nobody’s main home, the council will usually treat it as a second home rather than “empty”.
- Since April 2025, councils in England can charge a second homes premium of up to 100% (double the bill) on these homes.
Long-term empty homes may face a premium
| Empty for | Maximum bill |
|---|---|
| Under 1 year | Normal bill (discounts vary) |
| 1 to 5 years | Up to 2× |
| 5 to 10 years | Up to 3× |
| 10 years or more | Up to 4× |
- Councils choose whether to charge a premium and how much, up to these limits.
- You may not have to pay it for up to 12 months if the home is being marketed for sale or rent, is undergoing major repairs, or probate was recently granted. Annexes and homes of armed forces members who have to live in service accommodation are excepted.
Council tax on an empty property after a death
- If the person who died was responsible for the council tax and the home is now empty, it’s exempt until probate (or letters of administration) is granted.
- After the grant, the exemption can continue for up to 6 months while the home is still empty and in the name of the person who died.
- The empty homes premium can’t usually be charged for up to 12 months after the grant.
For the full rules and a checker, see council tax during probate.
Landlords: council tax between tenants
When a rented home is empty between tenancies, the landlord (the owner) is usually responsible for the council tax. There’s no automatic exemption: any discount for a short empty period is up to your council, and the empty homes premium can apply if it stays empty for a year or more. If a tenant has moved out but left furniture, the council may treat it as furnished, which can change the discount.
FAQ
Do you pay council tax on an empty house?
Usually yes. In England, an empty home normally pays the full charge unless your council offers a discount or an exemption applies, for example while waiting for probate or if the owner has moved into care.
When does the empty homes premium start?
Councils in England can charge it once a home has been empty and substantially unfurnished for at least 1 year. It can rise to 4 times the normal bill after 10 years.
Do you pay council tax on an empty property after someone dies?
Usually not at first. In England an empty home is exempt until probate is granted, and for up to 6 months after, as long as it stays empty and in the name of the person who died.
Do landlords pay council tax when a property is empty?
Yes, usually. When there’s no tenant, the owner is normally responsible. Any discount for a short empty period depends on your council.
Is there an exception if I’m selling the property?
Yes. If the home is actively marketed for sale or rent, you may be excepted from the premium for up to 12 months. You still pay the normal charge unless a discount applies.