Empty property and second home Council Tax premiums and when you must pay them

How much you must pay depends on how long the property is empty for.

The premium will still apply if there's a change in ownership or tenancy and the property remains empty. If you're buying a property, you should check if a premium applies.

The premium is worked out as a percentage of what the Council Tax bill would be for the property.

The premium rates from 1 April 2025 are:

• 100% for a property left empty for 1 year but less than 5 years (the bill will be double the amount)
• 200% for a property left empty for 5 years but less than 10 years (the bill will be triple the amount)
• 300% for a property left empty for more than 10 years (the bill will 4 times the amount)