The empty-home premium
If a property is unoccupied and substantially unfurnished for a long time, the council can charge a premium on top of the normal council tax. Typical maximum rates (England):
| Empty for… | Premium | Total bill |
|---|
| 1–5 years | 100% premium | ×2 (double) |
| 5–10 years | 200% premium | ×3 (triple) |
| 10+ years | 300% premium | ×4 (quadruple) |
It’s discretionary — councils choose whether to charge it and at what rate, up to the statutory maximum — so check your own council’s policy. The one-year point for the first premium was brought forward (from two years) in many areas from April 2024.
The second-home premium
From 1 April 2025, English councils can charge a premium of up to 100% (double the bill) on second homes — properties that are substantially furnished but no one’s sole or main residence. Many councils began charging it from April 2026. Crucially, there’s no grace period: unlike the empty premium, it can apply as soon as the property counts as a second home.
Wales & Scotland go further/differently
This guide covers England. In Wales, councils can charge a second-home premium of up to 300%; in Scotland, councils can charge up to 100% on second homes. Check your local council’s current rate.
The 6-week reset (empty homes)
The empty-home premium is based on how long a home has been empty and unfurnished. To stop the clock, the property must be occupied, or furnished, for a continuous period of at least 6 weeks. Brief or token occupation doesn’t reset it — it must be genuine. Bringing an empty home back into real use is the cleanest way to end the premium (and helps with the housing shortage the premium is designed to tackle).
The exceptions
From April 2025 the government set out exceptions where a premium shouldn’t apply (some are time-limited). They can include:
- Properties being actively marketed for sale or let (time-limited).
- Homes empty due to probate (after someone has died), for a period.
- Properties undergoing major repairs or structural alteration (time-limited).
- Annexes used as part of the main home.
- Certain job-related dwellings and seasonal homes where year-round occupation is restricted.
There are also separate exemptions that can make a property pay no council tax at all for a time (e.g. an empty home of someone who’s gone into care or hospital, or where the resident has died until probate). If you think one applies, tell your council with evidence.
If you’ve been charged a premium
- Check which premium it is — empty (unfurnished) vs second home (furnished) — and your council’s current rate.
- Check for an exception or exemption and tell the council in writing with evidence (e.g. estate-agent listing, grant of probate, builder’s schedule).
- For an empty premium, bringing the home into genuine use for 6+ continuous weeks resets the clock.
- If it’s been applied wrongly, ask the council to correct it; you can appeal to the Valuation Tribunal (free) if they refuse.
Do this now
- Read your council’s empty-homes / second-homes premium policy (on its website) to see the exact rates and exceptions.
- If an exception fits, email the council with evidence and ask them to apply it and refund any overcharge.
- Struggling to pay? See our council tax arrears and reduction guides — and never ignore a bill.
Free help: Citizens Advice 0800 144 8848 · your council’s council tax team · the Valuation Tribunal (appeals). This is general information, not legal advice.
Source verification
Primary sources: GOV.UK (How Council Tax works — second homes and empty properties; guidance on the council tax premiums on long-term empty homes and second homes) and Citizens Advice. Last verified 21 June 2026. Confidence: High — councils may charge a long-term empty premium (commonly 100% from 1 year, 200% from 5 years, 300% from 10 years), and from 1 April 2025 a second-home premium of up to 100% in England; both are discretionary so exact rates vary by council; a continuous 6-week period of occupation/furnishing resets the empty clock; and government exceptions (probate, active marketing, major repairs, annexes, job-related dwellings — some time-limited) apply. Wales (up to 300%) and Scotland (up to 100%) on second homes differ. SortedUK is independent — not a council or a government service — and this is general information, not legal advice. Check your council’s current policy.
Empty & second-home council tax — common questions
My inherited house is empty — do I pay the premium?
There’s usually a council tax exemption while a property is empty after the owner’s death until probate is granted, and an exception period after that. Tell the council it’s a probate property with the date of death and grant — you shouldn’t face the long-term empty premium during the protected period.
I'm renovating — can I avoid the premium?
Properties undergoing major repairs or structural alteration can be an exception for a time. Send the council your works schedule/evidence and ask them to apply the exception. Rules and time limits vary by council.
Is a furnished empty flat a 'second home' or 'empty'?
If it’s substantially furnished but no one’s main residence, it’s usually treated as a second home (which can carry the second-home premium), not a long-term empty (which is for unfurnished homes). The distinction decides which rules apply.
Can I challenge the premium?
Yes — ask the council to correct a wrong charge or apply an exception, with evidence. If they refuse, you can appeal free to the Valuation Tribunal. Keep paying what’s due meanwhile to avoid recovery action.
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