The Council Tax payable on an empty property will depend on the circumstances.
Empty unfurnished properties
If a property is empty an unfurnished you can apply for one month discount of Council Tax.
To get the discount you must tell us about the empty property.
If you have recently bought an empty property there may be Council Tax to pay immediately if the discount period has already ended.
When the discount period ends the full Council Tax charge is payable.
An additional amount of Council Tax is charged when a property has been empty for two years or more. From 1 April 2019, the charge is set at 100 per cent.
The additional charge was introduced to address the housing shortage by encouraging owners of unoccupied property to bring them back into use more quickly, either through sale or renting.
From 1 April 2019
100 per cent charge for properties empty for two years or more
From 1 April 2020
100 per cent charge for properties empty for two to five years or more
200 per cent charge for properties empty for five years or more
From 1 April 2021
100 per cent charge for properties empty for two to five years 200 per cent charge for properties empty for five to ten years
300 per cent for properties empty for 10 years or more
Empty but furnished properties
There is no council tax discount. The full council tax charge is due from the date the property became unoccupied.