Unoccupied and unfurnished
When a home becomes unoccupied and unfurnished, it will be exempt for one month, then a full charge will be due.
Long term empty premium
When the home has been unoccupied and unfurnished for two years the charge will increase to 150 per cent. This long term empty premium does not apply to second homes, annexes used as part of the main house or where the usual occupier is required to live elsewhere by the Ministry of Defence, such as: service personnel posted away from home. In these circumstances a full charge will apply.
A second furnished home, where no-one lives permanently, is charged at the full rate.
Some empty properties will be exempt from Council Tax. Find out more on Council Tax property exemptions.
Owner / landlord
If you are the owner or landlord of a property which you rent out, please let us know when you change tenants by completing our Owner/Landlord Online Form.
We may be able to assist you in getting a property back into use
Set out below are the incentives that we may provide to owners of long term empty dwellings
- Home Improvement Grants (subject to eligibility and conditions relating to rent levels and nomination rights)
- Home Trust Loan Scheme (subject to eligibility, without the conditions above)
- Advice on letting properties on Assured Shorthold Tenancies
- Surveying services to assist in organising works
- Assistance to access a reduced rate of VAT for properties empty over two years or exemption if property is empty for more than 10 years.
It is also important that you are made aware of the way Local Authorities can deal with empty dwellings, since the commencement of the Housing Act 2004. When a property has been left uninhabited for two years or more, the Council may apply for an Empty Dwelling Management Order (EDMO) if it is apparent that the owner has no intention of bringing the property back into use.
If the Council is successful in obtaining the Order, we can take over the running of the property and bring it back into use by force.
We would try to work informally with property owners to assist them before considering such enforcement action.