Council Tax on Empty Properties: What You Need to Know
Jun 19, 2025
Whether you are a homeowner, landlord, or investor in property, owning an empty property is likely to pose one of the following questions: "Do I have to pay council tax?" With property prices going up and the housing market changing, knowing whether council tax works on empty houses is more critical than ever.
This guide provides all essential information about council tax, including payment expectations, ways to avoid tax or minimise its cost and the rules for second properties and relief programs.
Do You Pay Council Tax on an Empty Property?
You must pay council tax when your houses stand empty. The amount of payment for council tax and potential available discounts depends on several factors, including the property's unoccupied status.
- You must determine how long this property has stayed without occupancy.
- Whether it's furnished or unfurnished
- The reason it’s unoccupied
- Heads of local government councils enforce distinctive policies that differ across their jurisdictions.
Councils provide a brief period from six months to two years to exempt unfurnished empty properties. Following this time, the full council tax bill must be paid, while specific locations apply additional empty property premiums for homes unoccupied beyond two years.
How to Avoid Council Tax on an Empty Property
There are specific exemptions and reliefs through which you can reduce or delay your council tax payments, although no method exists for total exemption.
1. Apply for an Exemption
You might not be required to pay council tax if the property is:- Undergoing significant structural repairs or renovations
- Left empty because the owner has died (up to 6 months from probate)
- Repossession or bankruptcy
- Formerly occupied by someone who has gone into care
- Consult your local authority for individual exemption categories.
2. Unfurnish the Property
Unoccupied properties that remain unfurnished typically receive short-term exemptions with discounts. Councils give 100% discounts to vacant unfurnished properties ranging from 1 to 3 months.
3. Use the Property Occasionally
An occasional or holiday use of property may be treated as a second home according to different rules.
4. Let the Property
Relocating your unoccupied property for rental purposes, whether short or long term, offers effective protection against council tax expenses. The council tax for an occupied home stays the same as it would normally be, but an empty property premium would cost more.
Council Tax on Second Homes
Property owners who maintain a fully furnished residential property that serves as their second residence rather than their primary home must pay council tax. Multiple councils provide discounts reaching 50%, but the availability of these discount rates is decreasing in number.
- A second home does not qualify for any exemptions available under empty home laws.
- Local councils determine the availability of discounts for property taxes.
- Some councils impose increased or complete council tax payment rates to prevent homeowners from letting their properties stand vacant.
Council Tax Empty Property Relief
Certain local councils provide Empty Property Relief or discounts in specific circumstances. These can be:- A 100% discount for the initial 1–6 months of emptiness (typically unfurnished)
- Lower charges if the property is being refurbished
- Exemptions for probate or legal cases
Final Thoughts: You might need to continue council tax payments even for an empty home, although you can lower its cost or postpone payment through particular strategies. Your knowledge about property rights and ownership duties helps you save hundreds or thousands of dollars every year when handling renovation projects, inherited buildings or additional residences.
Consult with the local authorities about available price discounts and exemptions to manage council tax expenses properly. A vacant property creates no financial hardship when you follow the right principles.
