Council Tax: second homes and long-term empty homes

A property that is not occupied as a main residence and has been unoccupied for more than 12 months is considered a long-term empty home.

An additional charge applies to long-term empty homes, on top of the standard Council Tax rate.

This charge is calculated as a percentage of the property's annual Council Tax bill. The percentage depends on:

• the length of time the property has been unoccupied
• the individual circumstances of the property

In certain circumstances, this additional charge may be deferred.

Tell us about your long-term empty home

Discretionary powers to vary or increase the discount

Local authorities can adjust the discount or surcharge, subject to regulation limits and exemptions. They may consider factors such as:

• the area where the home is located
• the circumstances of individual owners
• other relevant factors as deemed appropriate

Examples where discretion might be applied include:

• if the property is taking a long time to sell or let, and the owner can demonstrate that they are taking steps to address this
• if the owner has agreed with the Council to take positive actions to reoccupy the property, such as applying for grant assistance
• if the owner is completing renovations before moving in, selling or letting, and can show progress within a reasonable timeframe

Apply for discretionary relief for a long-term empty home

The Empty Homes Service offers advice and support to help bring privately owned properties back into use.

Read more about the Empty Homes Service