Council Tax for empty properties and empty homes premium

The Council Tax payable on an empty (unoccupied) property will depend on the condition of the property.

In certain specific circumstances, an unoccupied property may be exempt from paying Council Tax.

If you believe you qualify for any Council Tax discount, contact us by phone on 01590 646111 or by email to counciltax@nfdc.gov.uk.

Types of empty properties

Empty properties that are substantially unfurnished, including where the property requires or is undergoing major repair works

These are entitled to a 100% discount for one month. This discount is granted from the date the property first became unoccupied and substantially unfurnished, which may not be the date of purchase or when a landlord becomes liable for Council Tax.

Where a tenant vacates a property before their tenancy ends, although they are liable for Council Tax until their tenancy end date, they will be entitled to claim this discount if the property is substantially unfurnished. This means that after the tenancy has ended and the owner or landlord becomes liable for Council Tax, they will be entitled to claim a discount, but only for the remainder of the one month period.

If your property is derelict, undergoing major renovation or has been demolished, you can ask the Valuation Office Agency to delete the property from the Council Tax list. The Valuation Office Agency has provided Information for customers to explain what this means. If the Valuation Office Agency decide that you meet their relevant criteria, it means you will not be liable to pay Council Tax.

Please complete the Council Tax Proposal Form and email the form to the Valuation Office Agency at ctinbox@voa.gov.uk

To avoid receiving a large, backdated Council Tax bill, it is important you tell us when the major works are completed or the property becomes occupied, so we can arrange for the Valuation Office Agency to band the property.

Empty properties that are furnished

These are commonly known as second homes or holiday homes and are not entitled to a discount.

From 1 April 2025 we will charge a Council Tax premium for properties which are furnished and are not occupied as anyone's permanent residence. The Council Tax premium will be an additional 100% charge, on top of the full Council Tax for the property.

For more information about this change, please refer to Changes for furnished, unoccupied properties

Empty homes premium

We are committed to reducing the number of empty properties. The following premiums apply to properties which are empty and unfurnished:

100% where the property has been empty and unfurnished for more than two years
200% where the property has been empty and unfurnished for more than five years
300% where the property has been empty and unfurnished for more than ten years.

There are exemptions for empty annexes or where a property is left empty by service personnel.

Where a property which has been empty and subject to a premium is sold, the new owner will be exempt from the premium for six months from the date of purchase.

Where the owner is genuinely taking steps to sell or let the property, or where there are exceptional circumstances beyond the owner's control, there is discretion to apply a temporary exemption to charging an empty homes premium. We will consider these on a case by case basis.

We will decide the length of time for which an exemption will apply, based on the information available.

To apply for an exemption from the premium, call us on 01590 646111 or email us at counciltax@nfdc.gov.uk.

Find out more about other Council Tax discounts and exemptions.