Council Tax during void periods: who pays and where to check exemptions

Who is liable for Council Tax when a rental property is empty, and where to check for local discounts or premiums.

When a rental property is empty between tenancies, Council Tax does not stop — someone remains liable, and in most void periods that person is the landlord.

Who is liable when nobody lives there

Section 6 of the Local Government Finance Act 1992 sets out a hierarchy of liability. Liability falls on the first person in that list who has an interest in the property, starting with a resident freeholder or leaseholder and working down. Where there is no resident at all, liability falls on the owner. That is why a landlord picks up the bill during a void.

Discounts and exemptions

Councils can apply local discounts to empty and unfurnished properties, and separate rules apply to properties undergoing major repair. These are set locally, so the amount and the length of any discount vary between councils. Check your billing authority's own Council Tax pages rather than assuming a national figure.

Empty homes and second homes premiums

Section 11B of the Local Government Finance Act 1992 allows billing authorities to charge a premium on long-term empty dwellings, rising with the length of time the property has been empty. Section 11C allows a premium on dwellings that are furnished but have no resident. Where a premium applies, the bill can be a multiple of the standard charge, so long voids are expensive.

What to keep on file

Record the date the last tenancy ended, the date the property was re-let, any notification you sent the council, and the bills and any discount decisions you received. Council Tax paid on a void period is a running cost of the property business, so those records also matter at tax time.

Where to check

• Council Tax: who has to pay (GOV.UK)
• Second homes and empty properties (GOV.UK)
• Find your local council (GOV.UK)
• Local Government Finance Act 1992, section 6 (legislation.gov.uk)
• Local Government Finance Act 1992, section 11B (legislation.gov.uk)

Sources - https://www.gov.uk/council-tax/who-has-to-pay - https://www.gov.uk/council-tax/second-homes-empty-properties - https://www.gov.uk/find-local-council - https://www.legislation.gov.uk/ukpga/1992/14/section/6 - https://www.legislation.gov.uk/ukpga/1992/14/section/11B

General summary; not legal or tax advice.

Sources: - GOV.UK - Council Tax: who has to pay (accessed 2026-08-02): https://www.gov.uk/council-tax/who-has-to-pay - GOV.UK - Second homes and empty properties (accessed 2026-08-02): https://www.gov.uk/council-tax/second-homes-empty-properties - GOV.UK - Find your local council (accessed 2026-08-02): https://www.gov.uk/find-local-council - LGFA 1992, s.6 (accessed 2026-08-02): https://www.legislation.gov.uk/ukpga/1992/14/section/6 - LGFA 1992, s.11B (accessed 2026-08-02): https://www.legislation.gov.uk/ukpga/1992/14/section/11B

Published: 2026-08-07.

Last reviewed: 2026-08-30.

General summary; not legal advice.