Empty homes and second homes council tax premiums: what landlords should check

Councils in England can charge a premium on homes empty for one year or more, and up to 100% extra on second homes. Both are discretionary, with published exceptions.

If a rental property sits empty between tenancies, or you own a furnished property with no resident, the council tax position can change materially. MHCLG's guidance on council tax premiums sets out the framework.

Long-term empty homes

Councils in England have been able to charge additional council tax on long-term empty homes since 2013. For council tax purposes, long-term empty homes are dwellings that have been unoccupied and substantially unfurnished for a period.

In April 2024 the empty homes premium was strengthened so councils can charge the premium on homes that have been empty for 1 year or more, rather than the previous 2 years.

Second homes

From April 2025, councils gained powers to charge a premium of up to 100% additional council tax on second homes in their area, or in parts of their area. For council tax purposes, second homes are dwellings that are substantially furnished but have no resident — that is, not someone's sole or main residence.

It is discretionary

The power to charge either premium is discretionary. It is for each council to decide whether to charge, where, and at what rate up to the statutory maximum. Two neighbouring councils can take different positions, so the only reliable answer is the one on your own billing authority's website.

We do not republish council-specific rates here, because they change locally and at different times. Check the schedule published by the billing authority for the property.

Exceptions

The guidance sets out circumstances where a premium cannot or should not be charged, along with the administration of premiums and how the exceptions apply. If your property is empty for a reason such as ongoing major works, probate, or because it is actively marketed, read the exceptions section of the guidance before assuming a premium applies.

The practical landlord point

Void periods now carry a sharper cost than they did before April 2024. A property empty and unfurnished for twelve months can move into premium territory, so the turnaround time between tenancies is a financial decision as well as an operational one. If you think one of the published exceptions applies to your property, raise it with your billing authority.

This is general information about published government guidance, not tax or legal advice. Council tax decisions are made by your local billing authority.

Sources: - GOV.UK - Guidance on the implementation of the council tax premiums on long-term empty homes and second homes: https://www.gov.uk/government/publications/long-term-empty-homes-and-second-homes-council-tax-premiums-and-exceptions/guidance-on-the-implementation-of-the-council-tax-premiums-on-long-term-empty-homes-and-second-homes - GOV.UK - Council Tax: second homes and empty properties: https://www.gov.uk/council-tax/second-homes-and-empty-properties

Published: 2026-09-07.

Last reviewed: 2026-08-30.

General summary; not legal advice.