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 Council Tax premium for properties that are unoccupied and furnished

Empty homes premium

Where a property in unoccupied and unfurnished for more than a year a Council Tax premium will apply.  Find out more about premiums for properties that are unoccupied and unfurnished.

Find out more about other Council Tax discounts and exemptions.