Do you pay council tax on an empty property?

In England, council tax on an empty property is usually still payable, but the exact bill depends on the local billing authority and on whether the property is empty, furnished, being marketed, being renovated or long-term empty. Wales and Scotland keep different exemption windows and premium rules; Northern Ireland has no council tax, only domestic rates.

Do you have to pay council tax on an empty property?

Yes, in England you usually have to pay council tax on an empty property, including an empty unfurnished property, because GOV.UK says: “You’ll usually have to pay Council Tax on an empty home, but your council can decide to give you a discount - the amount is up to them.” The old national empty-home exemptions for England were removed from 1 April 2013, when legislation said: “This amendment removes two of the classes from the Order – Classes A and C - so that they are no longer exempt from council tax.” Wales is different: an unoccupied and unfurnished dwelling is exempt if it “has been so for less than 6 months since it was occupied.” Scotland is also different, because “Most empty and unfurnished homes are exempt from Council Tax for 6 months after someone last lived there.” Northern Ireland has no council tax; domestic rates are normally charged “at the same level as if the property was occupied.”

Who pays the council tax between one tenant moving out and the next moving in?

From 1 May 2026, an assured tenancy is a material interest, so a tenant who has moved out but not ended the tenancy can remain liable — the landlord is not automatically billed on move-out. In England and Wales, liability follows the statutory hierarchy: “The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply.” The 2026 change inserts “a tenancy that is or was previously an assured tenancy within the meaning of the Housing Act 1988,” which matters where a tenant has left physically but the tenancy still exists. If there is nobody resident and no continuing tenancy or other material interest ahead of the landlord, Shelter’s summary is blunt: “The owner is liable if there is no resident.” In Scotland, the owner falls into liability where the dwelling is not subject to a lease of six months or more; in Northern Ireland, “The owner is responsible for paying rates on an empty property.”

When does the empty homes premium start?

In England and Wales, the empty homes premium starts after a property has been unoccupied and substantially unfurnished for at least one continuous year, while Scotland’s long-term empty threshold is more than 12 months and Northern Ireland has no council-tax premium. England defines a long-term empty home as “both unoccupied and substantially unfurnished for a continuous period of at least 1 year,” and the one-year rule applies for financial years beginning on or after 1 April 2024. Wales uses the same statutory one-year threshold for the premium, despite Welsh statistics using six months as a long-term-empty label; the billing rule is the statute, under which a dwelling is long-term empty after “a continuous period of at least 1 year.” Wales then allows a premium “of not more than 300” per cent, while Scotland’s 2026 default is a 100% increase and its regulations state there is “no limit” on how far councils may vary that premium. Northern Ireland’s domestic rates are simply “the same for empty or lived in domestic properties.”

How do you avoid paying council tax on an empty property?

In England, you usually avoid council tax on an empty property only by qualifying for a local discount, a statutory exemption, or a premium exception; there is no nationwide empty-property zero-rate. GOV.UK’s rule is that “You’ll usually have to pay Council Tax on an empty home, but your council can decide to give you a discount - the amount is up to them,” and the former English vacant-dwelling exemptions were removed when Classes A and C were omitted. Some English councils still choose short void discounts, while others give none, so avoiding double council tax during a void is a local billing question rather than a national right. Wales and Scotland remain more generous for empty unfurnished homes: Wales keeps a six-month Class C exemption, and Scottish regulations state that dwellings “both unoccupied and unfurnished are exempt from council tax liability for a period of up to 6 months.” Northern Ireland is different again: “Property rates are the same for empty or lived in domestic properties,” except for listed exclusions such as low capital value.

Do you pay council tax while the property is being renovated?

In England, you usually still pay the standard council tax while renovating, but major works can stop the empty homes premium for up to 12 months rather than wiping out the ordinary bill. The English premium exception says: “The empty homes premium may not be charged, for a period of up to twelve months, in relation to a vacant dwelling which is undergoing major work to make it habitable, or structural alteration.” GOV.UK adds the practical limit: “You will still need to pay the standard rate of council tax on the property, unless you’re eligible for a discount or exemption.” For a property to leave the council tax list altogether, ordinary renovation is not enough; the Valuation Office Agency says: “We cannot delete a property that is in poor repair (rather than being truly derelict) or is undergoing what we consider to be normal levels of repair, from the Council Tax List.” Wales can still give a Class A renovation exemption for up to 12 months, Scotland has a separate repair exemption, and Northern Ireland says: “Rates still need to be paid during any refurbishment or renovation works.”

What counts as furnished for council tax?

For council tax in England, furnished generally means substantially furnished, but the phrase is not defined by statute, so councils decide on the facts and can apply different working tests. Government guidance says: “‘Substantially unfurnished’ is not defined in council tax legislation, but is used for the purposes of the empty homes discount regime and the empty homes premium.” For the English second-home premium, the statutory condition is simply that “the dwelling is substantially furnished.” The old government view was that a property capable of occupation would normally contain items from both furniture and white-goods categories, including “bed, chairs, table, wardrobe or sofa” and “fridge, freezer or cooker,” but local policies can be cruder: Wokingham, for example, says a property is substantially furnished if it contains “three or more items of furniture.” Stripping an old, unlabelled furnished rental bare can therefore affect empty-property treatment, but placing token furniture in a void is not a reliable off-switch; government guidance warns of “a misconception that the premium is easy to avoid by simply placing some furniture into a property.”

Can a council charge the second-home premium on a void between tenancies?

Yes, in England a council can charge a second-home premium on a furnished void between tenancies if the property has no resident, is substantially furnished, and the authority has determined to charge the premium, but there is an important marketed-for-let exception. The statutory power is discretionary: “For any financial year, a billing authority in England may by determination provide” that the premium applies if the conditions are met, and one condition is that “the dwelling is substantially furnished.” A typical landlord void should be tested against the premium exception for a dwelling “being marketed for let under a tenancy on terms and conditions, including the proposed rent, that are reasonable for letting the dwelling.” Wales has a similar marketed-for-let premium exception. Scotland treats some low-use furnished homes differently, because “If you use the property for less than 25 days per year, it will be treated as an empty home instead.” Northern Ireland has no second-home council tax premium because “Property rates are the same for empty or lived in domestic properties.”

Do you pay council tax on an empty property that is up for sale?

Yes, in England you usually pay council tax on an empty property that is up for sale, although marketing it for sale can stop a premium for a period rather than cancel the standard bill. GOV.UK’s core rule is: “You’ll usually have to pay Council Tax on an empty home, but your council can decide to give you a discount - the amount is up to them.” The premium guidance then separates the surcharge from the ordinary charge: “You will still need to pay the standard rate of council tax on the property, unless you’re eligible for a discount or exemption.” Wales also treats marketed-for-sale dwellings as excepted from the premium, not automatically exempt from council tax; Welsh guidance says the exception “excepts dwellings that are being marketed for sale.” In Scotland, most empty unfurnished homes are exempt for six months after last occupation, and active sale or letting can avoid a premium only while the property has been empty for less than two years. Council tax liability on a sale normally changes at completion, not exchange, because completion is when ownership and possession pass.

Does an LPA receiver pay the council tax?

No, in England and Wales an LPA receiver normally does not become the council-tax liable person for an empty property; the mortgagor remains liable unless a tenant or another higher-ranking person is liable. The Law of Property Act 1925 says an LPA receiver “shall be deemed to be the agent of the mortgagor; and the mortgagor shall be solely responsible for the receiver’s acts or defaults unless the mortgage deed otherwise provides.” In Hyett v Wakefield, the High Court accepted that appointing a receiver “does not mean that a mortgagee has taken possession,” and held that, with no tenancy in place, “the liability in all the circumstances for the Council Tax… falls upon him,” meaning the freeholder-mortgagor. That does not mean the receiver ignores the bill: the Act says money received by the receiver is applied first “In discharge of all rents, taxes, rates, and outgoings whatever affecting the mortgaged property.” The receiver may pay as agent, but does not become the liable owner merely by appointment.

How do you find out what your own council charges on an empty property?

You find your empty-property council tax charge by checking the billing authority’s own council-tax pages or bill, because empty discounts and premiums are local decisions rather than one UK tariff. GOV.UK says: “Contact your council to ask about a discount,” and its postcode service tells you to “Find the website for your local council.” For England, the law confirms local discretion: “Councils have the discretion to decide whether to introduce a premium in their local area or parts of the area on long-term empty homes and second homes.” If an English billing authority sets an empty-homes premium, it “must publish a notice of it in at least one newspaper circulating in its area” within 21 days; Wales has the same local-notice requirement, and Welsh Government also publishes authority-by-authority premium tables. So searches for Cheshire East council tax empty property or Somerset council tax empty property should end on that council’s own empty-homes page, not on a national guide. Abodient can store the council-tax bill or local premium notice against the property so the charge basis is kept with the tenancy records for that void.

Is council tax on an empty rental property tax deductible?

Yes, council tax on an empty rental property is normally deductible for income tax if the property is genuinely available for commercial letting and the expense is wholly and exclusively for the rental business. HMRC’s general rule is: “You can deduct expenses from your rental income when you work out your taxable rental profit as long as they are wholly and exclusively for the purposes of renting out the property.” HMRC’s void-period rule is more specific: “Provided the property is genuinely available for commercial letting and the landlord is actively seeking tenants they can deduct the expenditure incurred on that property in the normal way.” That is why council tax during a genuine void between tenants is usually different from council tax on a property taken out of the rental business, held for private use, or left empty without active marketing. For non-resident landlords, HMRC’s expenses list says expenses are normally deductible if they meet the basic test, and the list includes council tax while the property is vacant but available for letting.

Last reviewed September 2026.

Sources

• GOV.UK, Council Tax: second homes and empty properties — “You’ll usually have to pay Council Tax on an empty home, but your council can decide to give you a discount - the amount is up to them.” Source
• Council Tax (Exempt Dwellings) (England) (Amendment) Order 2012 — “This amendment removes two of the classes from the Order – Classes A and C - so that they are no longer exempt from council tax.” Source
• Council Tax (Exempt Dwellings) (Wales) (Amendment) Order 2026 — “A dwelling which is unoccupied and unfurnished and has been so for less than 6 months since it was occupied.” Source
• mygov.scot, Council Tax on empty and second homes — “Most empty and unfurnished homes are exempt from Council Tax for 6 months after someone last lived there.” Source
• Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011 — “By virtue of Article 25A of, and Schedule 8A to, the 1977 Order rates are payable on an unoccupied domestic property at the same level as if the property was occupied.” Source
• Local Government Finance Act 1992 s.6 — “The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply, taking paragraph (a) of that subsection first, paragraph (b) next, and so on.” Source
• Renters’ Rights Act 2025 s.28 — “(b)after ‘more’ insert ‘or a tenancy that is or was previously an assured tenancy within the meaning of the Housing Act 1988’.” Source
• Shelter, Council tax liability — “The owner is liable if there is no resident.” Source
• Local Government Finance Act 1992 s.75 — “(iii)the owner of any part of the dwelling which is not subject to a lease granted for a term of 6 months or more.” Source
• nidirect, Rating of empty homes — “The owner is responsible for paying rates on an empty property.” Source
• GOV.UK, Long-term empty homes and second homes council tax premiums and exceptions — “A long-term empty home is defined as a home which is both unoccupied and substantially unfurnished for a continuous period of at least 1 year.” Source
• Levelling-up and Regeneration Act 2023 s.79 — “The amendments made by subsection (1) have effect for financial years beginning on or after 1 April 2024…” Source
• Local Government Finance Act 1992 s.12A — “For the purposes of this section, a dwelling is a ‘long-term empty dwelling’ on any day if for a continuous period of at least 1 year ending with that day—” Source
• Local Government Finance Act 1992 s.12A — “For any financial year, a billing authority in Wales may determine… that… the amount of council tax payable… is increased by such percentage of not more than 300 as it may specify in the determination.” Source
• Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2026 — “(a)has been continuously unoccupied for a period exceeding 12 months, and” Source
• Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2026 — “The amount of council tax payable in respect of a second home or a long-term empty home for any day is subject to an increase of 100% of the amount otherwise payable.” Source
• Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2026 — “By virtue of new regulation 4A, there is now no limit on the extent to which that percentage premium may be increased, or decreased, by local authorities.” Source
• nidirect, Rating of empty homes — “Property rates are the same for empty or lived in domestic properties.” Source
• Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2012 — “Dwellings which are both unoccupied and unfurnished are exempt from council tax liability for a period of up to 6 months.” Source
• Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024 — “The empty homes premium may not be charged, for a period of up to twelve months, in relation to a vacant dwelling which is undergoing major work to make it habitable, or structural alteration.” Source
• GOV.UK, Council Tax: second homes and empty properties — “You will still need to pay the standard rate of council tax on the property, unless you’re eligible for a discount or exemption.” Source
• GOV.UK, Removing a property from the Council Tax list — “We cannot delete a property that is in poor repair (rather than being truly derelict) or is undergoing what we consider to be normal levels of repair, from the Council Tax List.” Source
• nidirect, Rating of empty homes — “Rates still need to be paid during any refurbishment or renovation works.” Source
• DCLG, Council Tax Information Letter on empty homes premium — “‘Substantially unfurnished’ is not defined in council tax legislation, but is used for the purposes of the empty homes discount regime and the empty homes premium (Section 11A & 11B of the Local Government Finance Act 1992).” Source
• Local Government Finance Act 1992 s.11C — “(b) the dwelling is substantially furnished.” Source
• DCLG, Council Tax Information Letter on empty homes premium — “A property which is capable of occupation can reasonably be expected to contain some, if not all, items from both of the following categories: furniture such as bed, chairs, table, wardrobe or sofa, and white goods such as fridge, freezer or cooker.” Source
• Wokingham Borough Council, Second homes and empty properties — “A property is deemed as substantially furnished if it contains three or more items of furniture.” Source
• DCLG, Council Tax Information Letter on empty homes premium — “There is a misconception that the premium is easy to avoid by simply placing some furniture into a property.” Source
• Local Government Finance Act 1992 s.11C — “For any financial year, a billing authority in England may by determination provide in relation to its area, or such part of its area as it may specify in the determination, that if on any day the conditions mentioned in subsection (2) are satisfied in respect of a dwelling—” Source
• Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024 — “(a) that is being marketed for let under a tenancy on terms and conditions, including the proposed rent, that are reasonable for letting the dwelling,” Source
• mygov.scot, Council Tax on empty and second homes — “If you use the property for less than 25 days per year, it will be treated as an empty home instead.” Source
• Welsh Government, Council tax empty and second homes — “It excepts dwellings that are being marketed for sale.” Source
• Law of Property Act 1925 s.109 — “A receiver appointed under the powers conferred by this Act, or any enactment replaced by this Act, shall be deemed to be the agent of the mortgagor; and the mortgagor shall be solely responsible for the receiver’s acts or defaults unless the mortgage deed otherwise provides.” Source
• Hyett v Wakefield Council [2018] EWHC 337 (Admin) — “Mr Hyett accepts that the appointment of a receiver, as a matter of law, does not mean that a mortgagee has taken possession.” Source
• Hyett v Wakefield Council [2018] EWHC 337 (Admin) — “It follows from that, as Mr Hyett properly accepts, that the liability in all the circumstances for the Council Tax, when there is not a tenancy in place, falls upon him.” Source
• Law of Property Act 1925 s.109 — “(i) In discharge of all rents, taxes, rates, and outgoings whatever affecting the mortgaged property; and” Source
• GOV.UK, Council Tax: second homes and empty properties — “Contact your council to ask about a discount.” Source
• GOV.UK, Find your local council — “Find the website for your local council.” Source
• GOV.UK, Long-term empty homes and second homes council tax premiums and exceptions — “Councils have the discretion to decide whether to introduce a premium in their local area or parts of the area on long-term empty homes and second homes.” Source
• Local Government Finance Act 1992 s.11B — “A billing authority which makes a determination under this section must publish a notice of it in at least one newspaper circulating in its area and do so before the end of the period of 21 days beginning with the date of the determination.” Source
• Local Government Finance Act 1992 s.12A — “Where a billing authority makes a determination under this section it must publish a notice of the determination in at least one newspaper circulating in its area.” Source
• GOV.UK, Income Tax when you rent out a property — “You can deduct expenses from your rental income when you work out your taxable rental profit as long as they are wholly and exclusively for the purposes of renting out the property.” Source
• HMRC Property Income Manual PIM2130 — “Provided the property is genuinely available for commercial letting and the landlord is actively seeking tenants they can deduct the expenditure incurred on that property in the normal way.” Source
• HMRC, Non-resident Landlords Scheme guidance notes — “The following expenses paid by you will normally be deductible expenses if they meet the basic test:” Source