Paying council tax on empty and second homes

• Empty and unfurnished homes - no discount
• Second homes or homes which are empty but furnished - no discount
• Work-related living spaces - 50 per cent discount

For the financial year beginning April 1, 2014 the additional charge is 50 per cent for properties that have been unoccupied and unfurnished for at least two years.

For the financial year beginning April 1, 2019 the additional charge is 100 per cent for properties that have been unoccupied and unfurnished for at least two years.

For the financial year beginning April 1, 2020 the additional charges will be:

• 100 per cent for properties that have been unoccupied and unfurnished for at least two years
• 200 per cent for properties that have been unoccupied and unfurnished for at least five years or more

For the financial year beginning on or after April 1, 2021 the additional charges will be:

• 100 per cent for properties that have been unoccupied and unfurnished for at least two years
• 200 per cent for properties that have been unoccupied and unfurnished for at least five years but less than ten years
• 300 per cent for properties that have been unoccupied and unfurnished for at least ten years
   

Pay your council tax

If the property is advertised for sale or let, send us details of the letting or estate agent it is registered with.

If you've received a bill for an empty property which is not for sale or let, but is furnished, you will need to book an appointment to see us if you disagree with the bill.

Book a council tax appointment