Council Tax: second homes and long-term empty homes

A Long-term empty home is a property that has not been occupied for a period of more than 12 months.

Tell us about your 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.

Discretionary powers to vary or increase the discount

Local authorities can adjust the discount or surcharge, subject to regulatory 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