Empty Property Council Tax 2026 - Premiums, Discounts and Exemptions
The rules for empty property council tax changed significantly in 2024 and 2025. Long-term empty properties face substantial premium charges in many councils. Short-term empty properties may still qualify for a limited discount or exemption depending on the reason. Updated April 2026.
Long-Term Empty Property Premiums
| Duration empty | Maximum premium | Total charge (as % of Band D) |
|---|---|---|
| Under 2 years | 0% (some discounts may apply) | 100% |
| 2–4 years | Up to 100% | Up to 200% |
| 5–9 years | Up to 200% | Up to 300% |
| 10+ years | Up to 300% | Up to 400% |
Premiums are set by individual councils up to the maximum permitted by law. Not all councils apply the maximum. Check your council's website for their specific premium schedule.
The government lowered the qualifying period for the 100% premium from two years to one year in April 2024 but this has been applied differently by different councils. The Levelling-Up and Regeneration Act 2023 also allowed councils to apply the 100% premium to second homes from April 2025. The long-term empty property premium applies specifically to properties that are unoccupied and substantially unfurnished.
Short-Term Exemptions
Certain categories of empty property are exempt from council tax entirely for a defined period:
- •Property of a deceased person: Exempt until probate is granted, then for up to 6 months after probate (or up to 6 months if no grant of probate is needed). This prevents estates from being liable for council tax during the administration period.
- •Repossessed properties: Properties repossessed by a mortgage lender are exempt while in the lender's possession.
- •Properties left empty by someone receiving care elsewhere: If the liable person has moved to another care home or hospital for care, the property may be exempt while it remains unoccupied.
- •Annexes attached to main residence: An annexe used as part of the main dwelling may be exempt, or may receive a 50% discount, depending on the circumstances.
- •Properties being renovated or modified: Some councils offer a temporary exemption or discount for properties undergoing major repair or alteration, but this varies by council and is not universal.
Empty vs Unfurnished vs Unoccupied
The rules differ depending on whether a property is:
- •Unoccupied and substantially unfurnished: classified as empty for council tax purposes. Long-term empty premiums apply to this category.
- •Unoccupied but furnished (a second home): different rules. Since April 2025, councils in England can charge a 100% premium on furnished second homes that are not the occupant's sole or main residence.
- •Occupied by a student or person receiving care: may qualify for discount or disregard of that resident.
Updated April 2026. Empty property premium rates set by the Rating (Empty Properties) Act 2007 and subsequent regulations. Individual council premium decisions vary.