Council tax bands and charges

Charges for unoccupied and unfurnished properties

The following charges apply based on when the property first became unoccupied and unfurnished.

The first year – if the property remains unoccupied and unfurnished the full 100% council tax charge will be payable for the property.

After one year – when the property has been unoccupied and unfurnished for one year then a 100% premium will be payable on top of the full charge. This will mean a 200% charge will be payable.

After five years – when the property has been unoccupied and unfurnished for five years then a 200% premium will be payable on top of the full charge. This will mean a 300% charge will be payable.

After ten years – when the property has been unoccupied and unfurnished for ten years then a 300% premium will be payable on top of the full charge. This will mean a 400% charge will be payable.

You can find more information and advice on how to bring your empty property back into use on the empty residential properties page.

Exceptions from 1st April 2025

There are some instances when the premium will not be charged, they are called exceptions. These exceptions only exclude the property from being charged the premium. They do not affect the standard rate of council tax that applies to long term empty properties which is a 100% charge.

Exception Type	Time Limit
A property which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation	Unlimited
Annexes forming part of, or being treated as part of, the main property	Unlimited
Property is being actively marketed for sale	Maximum 12 months
Property is being actively marketed for let	Maximum 12 months
The exception from the premium for a property being actively marketed for sale or let will end either: When the 12-month period has ended When the property has been sold or let, or When the property is no longer actively marketed for sale or let The following conditions will also apply to this exception: The same owner may only make use of the exception for a particular property marketed for sale once The exception may be used again for the same property if it has been sold and has a new owner The same owner may make use of the exception for properties marketed for let multiple times. However, only after the property has been let for a continuous period of at least 6 months since the exception last applied
Unoccupied property where probate has recently been granted	Maximum 12 months
Property requiring or undergoing major repairs or structural alterations	Maximum 12 months
Properties may require major repair work before it can be occupied. Where a property requires or is undergoing major repairs or is undergoing structural alteration it may be excepted from the empty home premium for up to 12 months. Where major repairs are completed in less than 12 months, the exception will still apply to the property for up to 6 months or until the end of the 12 months whichever is sooner This exception cannot apply again unless the property has been sold If the property is substantially furnished and becomes a second home without a resident, then this exception will end

Applying for an exception

If you are entitled to an exception from the long term empty premium, you will need to make an application.

You may need to provide supporting evidence depending on the type of exception you are claiming. All the relevant information will be required before we can process your application.

Apply for an exception where a property is being actively marketed for sale or let

Apply for an exception where a property requires or is undergoing major repairs or structural alterations

Apply for all other exceptions

Discretionary council tax reduction scheme

Discretionary reductions to council tax can be made if you can show you need extra help with your council tax due to you being affected by the changes made to council tax discounts and exemptions for unoccupied properties introduced from April 2013.

To qualify for a discretionary council tax reduction:

you must be the person responsible for the council tax and
we must be satisfied that you need financial help

We will look at your application and decide:

If you should receive help towards your council tax
how much help you will receive and
how long the help will be given

You may be asked to provide evidence in support of your application.

If you disagree with a decision we have made about your discretionary council tax reduction, you can ask us to look at it again. You can also appeal to a tribunal about a discretionary council tax reduction decision.

Apply for a discretionary council tax reduction

Unfurnished

This means sufficient furniture has been removed to leave the property unable to be occupied. We would expect the following to be removed:

beds
chairs/sofa
tables
wardrobes
cabinets
televisions
stereos
personal belongings

We do not class curtains, carpets, fitted white goods (fridges, freezers, and washing machines) or fitted wardrobes as furniture.