Council tax on empty homes

You usually still pay council tax on an empty home. Once it has been empty and substantially unfurnished for a year, the council can add an empty homes premium: in England, up to 100% extra (double the bill), rising to up to four times the bill after 10 years; in Wales, up to 300% extra. Some empty homes are exempt, including a home left empty after a death, a home whose owner has moved into a care home or hospital, and a repossessed home.

The rules are set nationally, but each council decides on its own discounts and premiums, so always check with yours. The rules are different in Scotland.

Do you pay council tax on an empty house?

In England, yes, unless the home falls into one of the exempt groups below. Councils can offer a discount on empty homes, but GOV.UK says the amount is up to them. The national exemptions for empty, unfurnished homes and homes needing major repairs ended in England in April 2013, so it's now a local decision.

In Wales, the national exemptions still exist. An empty home that's unoccupied and unfurnished is exempt for up to 6 months after it was last lived in, and an empty home that needs, or is having, major repairs or structural changes can be exempt for up to 12 months. Since 1 April 2026, a new owner who buys a home that has already used up one of these exemptions can get a fresh one if the home qualifies again.

Which empty homes are exempt?

Situation	England	Wales
The owner has died	Exempt until probate is granted, then for up to 6 months after, while it's still in the name of the person who died	Exempt until probate is granted (for up to 2 years after the death), then for up to 12 months after the grant
The owner has moved into a care home or hospital	Exempt	Exempt
The home has been repossessed	Exempt	Exempt
The owner is in prison	Exempt, unless they're there for not paying a fine or council tax	Exempt
The home can't legally be lived in	Exempt	Exempt
Empty and unfurnished	No national exemption; the council may give a discount	Exempt for up to 6 months
Needs or is having major repairs	No national exemption; the council may give a discount	Exempt for up to 12 months

After a death

England. If you're dealing with the home of someone who has died, there's no council tax to pay until probate (or letters of administration) is granted, as long as the house stays empty. After the grant, the exemption can last up to 6 more months, as long as the house is still empty and still in the name of the person who died. It ends if the house is sold or transferred to a beneficiary.

Wales. The rules changed on 1 April 2026. The home is now exempt until probate is granted, for up to 2 years from the date of death, and then for up to 12 months after the grant. If probate still hasn't been granted 2 years after the death, council tax becomes payable. The exemption ends if the house is sold or someone moves in.

Citizens Advice says that usually nobody has to pay council tax on the home of someone who has died for a while, but you still need to tell the council about the death so the exemption is applied.

The empty homes premium in England

Councils in England can charge extra on a "long-term empty dwelling": a home that has been unoccupied and substantially unfurnished for at least a year. The one-year point applies from 1 April 2024; before that it was two years.

How long the home has been empty	Maximum premium	Maximum bill
1 year or more	100%	2 times the normal bill
5 years or more	200%	3 times the normal bill
10 years or more	300%	4 times the normal bill

Short breaks of 6 weeks or less, when the home is lived in or furnished, don't reset the clock. Each council decides whether to charge a premium and at what level.

When the premium doesn't apply. You still pay the normal bill, but there's no premium for up to 12 months while:

• the home is being marketed for sale at a reasonable price, or an offer has been accepted and the sale hasn't completed
• the home is being marketed to let at a reasonable rent
• probate or letters of administration have been granted in the last 12 months
• the home is having major repairs or structural changes

There's also no premium on an annex, or on the home of someone in the armed forces who has to live in service accommodation. Once the 12 months marketing for sale has been used, it doesn't start again until the home has been sold.

The empty homes premium in Wales

Welsh councils can charge a premium on homes that have been unoccupied and substantially unfurnished for at least a year. Since 1 April 2023 the maximum is 300%, and councils can set stepped rates depending on how long a home has been empty. Short breaks of 6 weeks or less don't count.

Time spent exempt counts towards the year. So if a home was exempt for 12 months and then the exemption ends, a premium could apply straight away if the council charges one.

There's no premium while:

• the home is on sale at a reasonable price, for up to a year (longer if a sale has been agreed but not completed by the anniversary)
• the home is offered to let at a reasonable rent, for up to a year
• it's an annex used as part of the main home
• it's empty because the owner lives in armed forces accommodation

A home that's exempt from council tax, such as one left empty after a death, isn't charged a premium while the exemption lasts.

Furnished empty homes and second homes

A home where nobody lives but which is substantially furnished is treated as a second home, not a long-term empty one. In England, councils can charge a second homes premium of up to 100%, but they must make that decision at least a year before the financial year it applies to. Welsh councils can also charge a premium on second homes of up to 300%.

GOV.UK says the second homes premium in England doesn't apply for up to 12 months after probate is granted, or for up to 12 months while the home is being marketed for sale or to let.

How much could the premium cost?

Say the normal council tax bill on the house is £2,000 a year. This is an example figure; your band and council will set the real one.

How long empty (England)	Normal bill	With the maximum premium
Under 1 year	£2,000	£2,000
1 to 5 years	£2,000	Up to £4,000
5 to 10 years	£2,000	Up to £6,000
10 years or more	£2,000	Up to £8,000

Our empty house costs calculator adds it to insurance, utilities and upkeep, and the costs of an empty house explains each one.

How to tell the council

• Tell the council tax team as soon as the home becomes empty, and why: a death, a move into care, a move elsewhere or building work.
• After a death, give the date of death and the executors' contact details, and send a copy of the grant of probate when it arrives.
• Ask which exemptions, discounts or premium exceptions apply, and get the answer in writing.
• If you're selling or letting, keep evidence such as the agent's contract and the listing, so the council can apply the exception.
• Tell them when anything changes: furniture removed, building work finished, the house transferred to a beneficiary, a sale completed or someone moving in. GOV.UK warns that if you don't say when works have finished, the bill may be backdated.

If you disagree with the council

Write to the council explaining why you think the bill is wrong. GOV.UK says the council has 2 months to reply. If you disagree with its decision, or don't hear back, you can appeal to the Valuation Tribunal: within 2 months of the council's decision, or within 4 months of your first letter if it hasn't replied.

A home that's derelict, meaning it can't be lived in and would need major structural work to be made wind and watertight, may be removed from the council tax list altogether. You can ask for the band to be reviewed.

Ways to keep the bill down

• Claim every exemption and premium exception that fits, and check the dates they run out.
• If you're selling, market the home at a realistic price early, so the premium exception applies while you look for a buyer.
• Decide early whether to sell, let or move into the house, because the premium and the costs grow the longer it stays empty.

If you're selling, an estate agent usually gets a higher price for a house in reasonable condition, but it can take months while the council tax keeps coming. Cash house buyers, including us, can complete much faster but pay below market value. Which leaves you better off depends on the house and how long it would take to sell, so compare both with your own figures.