Council tax for empty properties

Find out how and when you might be charged council tax for an empty property.

We normally charge council tax for empty properties. This can include properties that are empty for any length of time, even if it’s only a few days.

Some common examples of when you might be charged.

Example

Leaving a rented property

You move out on 15 March but your tenancy agreement does not end until 31 March. You are charged council tax up to your tenancy end date.

Example

Buying a property

You buy a property on 1 March. After decorating you decide to move in on 23 March. You are charged council tax at your new property from 1 March.

Who pays council tax in empty rented properties

Find out if the landlord or tenant is responsible for paying the council tax in empty rented properties.

Extra charges for long-term empty properties

If the property has been unfurnished and unoccupied for 1 year or more, you may be charged a long-term empty home premium.

Find out more about the charges and read the list of exceptions.

Exceptions to council tax premiums

If you have received a bill with a second home or long-term empty premium charge, you may be entitled to an exception.

These exceptions came into effect from Tuesday 1 April 2025.

Find out more about premium charges and if you can apply for an exception.

Help to bring your empty property back into use

If you have an empty property and you would like advice on bringing it back into use, contact the empty property team.