Do You Pay Council Tax for an Empty House

Yes, in most cases, you do have to pay council tax on an empty house in the UK. Whether the property is unoccupied due to sale, renovation, rental void or any other reason, the local authority will usually still require payment. However, the amount you pay and whether you are entitled to any discounts or exemptions depends on the circumstances and how long the property has been empty.

Council Tax Rules for Empty Properties

Every residential property in England, Wales and Scotland is subject to council tax unless it is specifically exempt. When a house becomes empty, it still falls within the council tax system, and the owner is normally responsible for the bill. An empty property is defined as one that is unoccupied and unfurnished. If furniture remains or someone stays there occasionally, it may still be classed as occupied.

Many councils offer short-term discounts for empty homes, typically for the first one to six months. The exact discount, and how long it applies for, varies by local authority. Some offer a full exemption for a short time, while others provide a reduced rate. After this period, the full council tax charge usually applies again.

Long-Term Empty Property Premiums

If your property remains empty for a long time, the council may apply an additional premium to your bill. In England, local authorities have the power to charge up to 100 percent extra council tax for homes that have been unoccupied and unfurnished for more than two years. From April 2024, councils have also been given the option to apply a premium after just one year of vacancy.

The premium can increase further depending on how long the property remains empty. In some areas, homes left empty for over ten years may be charged up to four times the standard rate. The aim of this policy is to encourage owners to bring empty properties back into use.

Exemptions and Discounts

There are certain situations where a property can be exempt from council tax, or where a discount might apply. For example, if the previous occupant has died and probate has not yet been granted, the property may be exempt for up to six months after probate is issued. Similarly, homes that are uninhabitable due to major structural repair work or serious fire damage may qualify for exemption or discount, subject to inspection.

In cases where someone has moved into a care home, is detained in hospital or prison, or has left due to armed forces service, different exemption rules may apply. You will need to contact your local council to check eligibility and provide supporting evidence.

Letting or Selling an Empty Property

If your property is empty because it is waiting to be sold or let, you will still be liable for council tax unless a discount or exemption applies. It is important to factor this into your holding costs, particularly if you expect the property to remain vacant for some time. Councils are increasingly strict about granting long-term discounts, and premiums for empty homes are now common.

Some landlords try to reduce their liability by furnishing the property and advertising it for let, which may be viewed more favourably. However, once someone moves in, even temporarily, the occupier becomes liable for the council tax in most cases.

Conclusion

You usually do have to pay council tax on an empty house in the UK, although discounts or exemptions may apply depending on the circumstances. Most councils allow a grace period or reduced charge initially, but this is followed by full rates and, in some cases, substantial premiums for long-term empty properties. If your property is going to be vacant for a period, it is wise to notify your local authority early, check their specific policy and explore any reliefs that might reduce your bill.