Council tax empty property
A full council tax charge applies to all properties that are not in use as a main home or are unfurnished, this includes:
- furnished properties not in use as a main home i.e. second homes
- unoccupied and substantially unfurnished property that have been so for less than one year. After a period of one year a long-term empty property premium is charged
- properties undergoing major repair or structural alteration
Check to see if your property falls within one of the council tax exemption categories.
Long-term empty property premium
A premium of the relevant band charge is applied depending on how long the property has been empty. For 2024/25 this will result in an additional levy depending on how long the applicable vacant dwelling has been empty for:
- 1 or more years, but less than 5 years, a levy of 100%, (i.e. a charge of 200%)
- 5 or more years, but less than 10 years, a levy of 200%, (i.e. a charge of 300%)
- 10 or more years, a levy of 300% (i.e. a charge of 400%)
In exceptional circumstances local authorities have a discretion to reduce or waive the empty premium charge. Contact the council tax team for further details.
If you notify us that a property is now occupied and/or furnished and therefore a long-term premium is no longer applicable, physical inspections will be carried out to verify the property status.
Second homes premium
A second home premium is a 100% charge that will be applied to properties classed as a second home.
The definition of a second home for council tax purposes is a dwelling which is no-ones sole or main home but is substantially furnished. Visit the Council Tax Discounts page for more details.
Section 80 of the Levelling Up and Regeneration Act 2023 permits us to apply a premium on second homes.
The Act requires that the first decision to impose this class of premium must be taken 12 months before the financial year to which it would apply. The decision was taken by the City of London on the 7 March 2024 to apply this premium.
It is the City's current intention that from the 1 April 2025 a 100% council tax premium will be added to the bill for any property liable for council tax and classed as a second home. This will result in a 200% council tax charge.
There are some exceptions to the second home premium:
| Class of dwellings | Definition |
|---|---|
| Class E | A property which is or would be someone's sole or main residence if they were not residing in job-relation armed forces accommodation. |
| Class F | Annexes forming part of, or being treated as part of, the main property. |
| Class G | Properties being actively marketed for sale (12 months limit) |
| Class H | Properties being actively marked for let (12 months limit) |
| Class I | Unoccupied properties which fell within exempt Class F and where probate has recently been granted (12 months limit from grant of probate/letters of administration) |
| Class J | Job-related properties (see Council tax discounts for details) |
| Class K | Occupied caravan pitches and boat moorings |
| Class L | Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more then 28 days continuously |
Further information and full details on the above exceptions to this premium, as outlined by the government.