Do I pay Council Tax on a second home or empty property?

What the premiums are

A premium is an extra charge on top of the normal Council Tax bill. Councils in England can choose whether to charge one, and how much, up to a legal maximum. A council's first decision to charge a second homes premium must be made at least a year before the financial year it starts in.

The second homes premium has been allowed since April 2025. A home only counts as long-term empty if it has been unoccupied and substantially unfurnished for at least 1 year. Short breaks of up to 6 weeks do not reset the clock.

Example

Using a normal bill of £2,000, as an example only:

• A holiday home with the full premium: up to £4,000.
• A house empty and unfurnished for 6 years: up to £6,000.
• A house empty for 11 years: up to £8,000.

Who does not pay a premium

The premium does not apply to some homes, even though normal Council Tax may still be due:

• an annexe that is part of your main home
• a home your employer provides because you must live there for work, including armed forces homes
• a home with planning rules that stop it being lived in all year
• a caravan pitch or boat mooring

For up to 12 months, you may also avoid the premium if the home is being marketed for sale or to rent, or you have recently got probate. An empty home having major repairs can also avoid the empty homes premium for up to 12 months.

Homes with no Council Tax at all

Some empty homes are fully exempt, for example if the owner has moved into a care home or hospital, is in prison (unless for not paying Council Tax), or the home has been repossessed or cannot legally be lived in.

What to do

1. Tell your council when a home becomes empty or stops being your main home.
2. Ask whether any discount or exemption applies.
3. If you are selling, letting, repairing or dealing with probate, tell the council quickly, as the 12 month exception has to be applied.

If you live in Scotland or Wales

• Wales: councils can charge a premium of up to 300% on second homes and on homes empty and unfurnished for at least 1 year. Some homes are exceptions, such as annexes, job-related homes, and homes being marketed for sale or to let (for up to 1 year).
• Scotland: from 1 April 2026 there is a national default premium of 100% for second homes and long-term empty homes. Councils can raise or lower it, charge no premium, or give a discount instead.

Related guides

• Who is exempt from Council Tax?
• Do you pay Council Tax on a caravan?
• Do you pay Council Tax on an annexe?
• Who pays council tax?
• How do I check my Council Tax band?

Where this comes from

• GOV.UK: Council Tax on second homes and empty properties
• GOV.UK: Paying the right level of Council Tax, a plain English guide
• Local Government Finance Act 1992, section 11B (empty homes premium)
• Local Government Finance Act 1992, section 11C (second homes premium)
• Welsh Government: Council Tax on empty and second homes
• mygov.scot: Council Tax for empty homes and second homes
• Scottish Government: council tax on second and long-term empty homes guidance 2026