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Council Tax on Empty and Unused Properties

Exemptions exist, but premiums are rising.

Council Tax on Empty and Unused Properties Residential Property Services in London

Updated October 2026 · Fraser Bond

Tax · Council tax

Council tax on empty homes

Exemptionssome cases
Emptypremium 1yr+
Secondhomes premium
Let or sellto avoid
In short: Empty homes are usually still liable for council tax, but there are exemptions, for example while a property is awaiting probate, when the owner has moved into care, or after repossession. Councils in England can charge a premium of up to 100% once a home has been empty and unfurnished for a year, rising for longer periods, and since April 2025 many also charge a premium on furnished second homes. Check your council's rules; letting or selling an empty property is often the cheapest option.

Frequently asked questions

Is an empty home exempt?

Only in specific circumstances.

How much is the premium?

Up to 100% after a year, more for longer.

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