If your last read on this subject told you the empty homes premium kicks in after two years, that advice is out of date. Since 1 April 2024, councils in England can charge the premium once a home has been empty for one year — and from April 2025 they gained a separate power to charge up to 100% extra on second homes.
For a landlord, that halves the runway between a property falling vacant and the bill doubling. A band D home at roughly £2,300 a year becomes £4,600 at a 100% premium, £6,900 at 200%, and £9,200 at 300%.
This guide sets out what counts as a long-term empty home, the reset rule most owners don’t know about, the nine mandatory exceptions, and the legitimate ways to keep the bill down. It applies to England — Wales, Scotland and Northern Ireland have separate rules.
Key takeaways
- A long-term empty home is one unoccupied and substantially unfurnished for a continuous year or more.
- The clock only resets if the property is occupied or substantially furnished for a continuous six weeks.
- Maximum premiums: 100% (1–5 years), 200% (5–10 years), 300% (over 10 years). A 100% premium means you pay double.
- Since April 2025, councils can also charge up to 100% on second homes — furnished properties that are nobody’s main residence.
- Premiums are discretionary. Whether one applies, and at what rate, depends entirely on your council.
- Nine mandatory exceptions exist. The most useful for landlords: actively marketed for let or sale (12 months), major repairs (12 months), and probate (12 months from grant).
- A property let out or occupied as someone’s main home is not a second home and attracts no premium.
What counts as a long-term empty home
Two conditions must both be met, continuously, for at least one year: the property is unoccupied, and it is substantially unfurnished.
“Substantially unfurnished” isn’t defined in statute and councils apply it slightly differently, but the working test is whether the property contains enough furniture for someone to live there normally — broadly, somewhere to sleep, somewhere to sit, and somewhere to store belongings. White goods alone usually won’t take a property out of the “unfurnished” category.
This matters because a furnished empty property isn’t a long-term empty home at all. It is a second home for council tax purposes, which is a different regime with a different premium — covered below.
The six-week reset rule
This is the single most misunderstood point, and it costs landlords money.
To reset the empty-property clock, the dwelling must be occupied or substantially furnished for a continuous period of at least six weeks. A fortnight’s tenancy, a short-term let, or moving a bed in for a month does not reset anything — the previous empty period simply resumes counting.
The clock also runs from when the dwelling first became empty, not from when any exemption ended. So a property that sat empty through a six-month probate exemption is already six months into its year by the time the exemption lapses.
Importantly, the premium attaches to the dwelling, not to you personally. Buying a property that has already been empty for three years means inheriting a bill at the 100% rate from day one, not starting a fresh twelve-month clock.
The premium tiers
| Empty for | Maximum premium | Total council tax payable |
|---|---|---|
| Under 1 year | None | 100% (standard) |
| 1 to 5 years | Up to 100% | Up to 200% — double |
| 5 to 10 years | Up to 200% | Up to 300% — triple |
| Over 10 years | Up to 300% | Up to 400% — quadruple |
These are ceilings, not defaults. Councils may set lower rates and may take a stepped approach within a band — charging 50% for homes empty between one and two years, for instance, and 100% from two to five. Some councils charge nothing at all.
Second homes: the newer premium
From 1 April 2025, councils can charge a premium of up to 100% on “dwellings occupied periodically” — properties that are substantially furnished but have no resident, meaning nobody’s sole or main residence.
For most landlords this is not a concern, and it’s worth being clear why: a property you let out is not a second home. Where a dwelling is occupied by a tenant as their main home, it falls outside the second homes premium entirely, however many properties you own.
Where it does bite is holiday lets that sit furnished and empty between bookings without qualifying as self-catering business premises, properties kept furnished during a long void, and homes retained for personal use. If you’ve been leaving a property furnished during voids on the old assumption that furnished beats unfurnished, that calculation may now have flipped — check your council’s determination before deciding.
Councils must announce a second homes premium at least a full year before the financial year it applies to, so there is always warning.
Premiums are discretionary — check your council
Neither premium is automatic. Each billing authority decides whether to charge it, at what rate, and even whether to apply it to only part of its area. Two properties either side of a boundary can be treated completely differently.
Before making decisions about a void, look up your specific council’s council tax premium policy. Where a determination is made, the council must publish notice in a local newspaper within 21 days, and the policy will be on its website. Do not rely on national summaries — including this one — for the rate that applies to you.
The nine mandatory exceptions
Since 1 April 2025, regulations prescribe nine classes of dwelling that councils may not charge a premium on. These are mandatory — a council cannot disapply them.
| Class | Applies to | What it covers |
|---|---|---|
| E | Both | Would be someone’s main residence but for job-related armed forces accommodation |
| F | Both | Annexes forming part of the main dwelling |
| G | Both | Actively marketed for sale — 12 month limit |
| H | Both | Actively marketed for let — 12 month limit |
| I | Both | Probate recently granted — 12 months from grant |
| J | Second homes | Job-related dwellings |
| K | Second homes | Occupied caravan pitches and boat moorings |
| L | Second homes | Seasonal homes where year-round occupation is prohibited |
| M | Empty homes | Requiring or undergoing major repairs or structural alteration — 12 month limit |
Exceptions can apply in succession where the criteria are met, and councils have discretionary power to add further exceptions or grant reductions. Three matter most to landlords.
Actively marketed for let or sale (Classes G and H)
The most useful exception for a landlord with a stubborn void. It runs for up to 12 months and ends earlier if the property is sold or let, or if you stop actively marketing it.
“Actively marketed” is assessed holistically. Councils look at whether the property is clearly advertised, whether it is priced at a fair market value, whether there are artificial barriers preventing a sale or let, whether it has a valid EPC, and whether you are taking other reasonable steps. Listing at an unrealistic rent to tick a box will not survive scrutiny.
The reuse rules differ between the two:
- For sale: the same owner may use it only once for that dwelling. It becomes available again only if the property is sold to a new owner.
- For let: the same owner may use it repeatedly, but only after the property has been let for a continuous period of at least six months since the exception last applied, or subject to an assured tenancy.
Keep evidence: listing screenshots with dates, agent correspondence, viewing records, and the EPC. If challenged, that file is your case.
Major repairs (Class M)
An empty dwelling requiring or undergoing major repairs or structural alteration is excepted from the empty homes premium for up to 12 months. Where the work finishes sooner, the exception still runs for up to six months after completion, or to the end of the 12 months, whichever comes first.
Two limits worth knowing. It cannot be used again for the same dwelling unless the property is sold. And if you furnish the property so it becomes a second home without a resident, the exception ends immediately.
Be clear about what this is: an exception from the premium, not an exemption from council tax. Standard council tax remains payable throughout. Some councils separately offer a discretionary discount for properties undergoing major works, but that is a local choice, not an entitlement.
Probate (Class I)
A property left empty after a death is exempt from council tax entirely until probate is granted, and for a further six months afterwards under the existing Class F exemption. On top of that, Class I gives a 12-month exception from the premium running from the date probate or letters of administration were granted — concurrently with, not after, the six-month exemption.
It ends early if the property is sold. Note again that the empty-home clock has been running throughout.
Exemptions and exceptions are not the same thing
This distinction causes real confusion, and getting it wrong leads to unpleasant surprises.
- An exemption means no council tax is payable at all. These come from the Council Tax (Exempt Dwellings) Order 1992 and include the probate exemption, properties left empty because the resident has moved into long-term residential care or hospital, and properties left empty because the resident has moved elsewhere to provide personal care.
- An exception means the premium doesn’t apply, but standard council tax still does.
- A discount — such as a period of relief for an empty and unfurnished property — is entirely discretionary. The old national rules were removed in 2013. Some councils offer a month, some a fortnight, many nothing.
An exempt dwelling is not liable for a premium. But when an exemption ends and the property is still nobody’s main residence, premium liability can begin — and for an empty home, based on a clock that started when it first became vacant.
What actually reduces the bill
The genuine options are unglamorous, and they are mostly about not having a long void in the first place.
- Market early. Advertise before the outgoing tenant leaves. This shortens the void and starts the actively-marketed clock at the right moment.
- Claim the exception you qualify for. Councils don’t apply these automatically — contact them with evidence.
- Do refurbishments in one block. Sequential small jobs stretch a void; a single planned programme keeps it inside the 12-month window.
- Price realistically. A property empty for eight months because the rent is 15% above market is costing you rent and heading for a premium.
- Tell the council the moment it’s re-let. Provide the tenancy agreement and start date. Premiums do not come off by themselves.
- Check the banding. If a property has been empty a long time and is genuinely uninhabitable, it may be a candidate for deletion from the valuation list — take advice from the Valuation Office Agency.
Our guides on reducing void periods and decorating between tenancies are the practical companions to this.
One thing to avoid: contrived arrangements designed to look like occupation. Brief lettings that fall short of six weeks don’t reset the clock, and councils cross-reference the electoral roll, utility accounts, licensing records and their own inspections. If a council concludes an arrangement was artificial, you will face backdated premiums and a much less sympathetic hearing.
Buying and selling empty property
Because the premium attaches to the dwelling, an empty property’s history is a real financial liability that transfers with it.
Buying: ask how long the property has been empty and whether a premium is being charged. A house empty for six years arrives with a potential 200% premium already in force. Raise it as a conveyancing enquiry and factor it into the price — and remember the Class G marketed-for-sale exception becomes available again to you as a new owner.
Selling: you remain liable until completion, though the actively-marketed-for-sale exception should cover up to 12 months of that. If you’re selling with a tenant in place, that’s a different route with its own advantages — see selling a property with a tenant.
Empty Dwelling Management Orders
At the far end, councils can apply to the First-tier Tribunal for an Empty Dwelling Management Order over a property that has been empty for a long period and is causing a nuisance. An interim EDMO allows the council to take over management and let the property, recovering its costs from the rent.
They are rare and the threshold is high — councils must show they’ve tried to work with the owner. But if you own a long-term empty property and have been ignoring correspondence, the risk is not theoretical.
Challenging a premium
Start with the council. Most disputes are factual — the property wasn’t actually empty, the dates are wrong, or an exception applies that wasn’t claimed. Councils can correct these directly.
If you’re unhappy with the response, you may be able to appeal to the Valuation Tribunal. Note what you cannot appeal: the council’s policy decision to charge a premium at all. You can challenge whether it has been applied correctly to your property, not whether it should exist.
Common mistakes
- Still thinking the threshold is two years. It has been one year since April 2024.
- Assuming a short let resets the clock. Six continuous weeks, minimum.
- Confusing an exception with an exemption. Standard council tax remains payable under an exception.
- Waiting for the council to apply an exception. You have to claim it, with evidence.
- Leaving a property furnished during a void without checking whether a second homes premium now applies locally.
- Buying without asking about vacancy history. The premium follows the dwelling.
- Forgetting to notify re-occupation. The premium continues until you tell them.
What to do next
If you have a property empty now, do three things this week. Find your council’s council tax premium policy and note the rate and thresholds. Work out the exact date the property became empty, because that determines when the premium starts. Then check whether any of the nine exceptions apply and, if so, contact the council with evidence.
After that, the honest answer is that no exception beats an occupied property. The premium is designed to make long voids painful, and it works. Treat it as one more reason to price sensibly and re-let quickly.
Frequently asked questions
How much extra council tax is charged on an empty home?
Up to 100% extra after one year, up to 200% after five years, and up to 300% after ten. These are maximums — councils choose whether to charge a premium and at what rate.
When did the threshold change from two years to one?
On 1 April 2024, under changes made by the Levelling-up and Regeneration Act 2023. Councils could apply the premium from that date, and many introduced it from April 2025 after giving notice.
How do I reset the empty property clock?
The property must be occupied or substantially furnished for a continuous period of at least six weeks. Anything shorter does not reset it, and the previous empty period resumes counting.
Is a property I rent out treated as a second home?
No. Where a dwelling is let out or occupied by someone as their main home, it is not a second home for council tax purposes and no second homes premium applies, however many properties you own.
Can I avoid the premium while renovating?
An empty dwelling requiring or undergoing major repairs or structural alteration is excepted from the premium for up to 12 months. Standard council tax is still payable, the exception cannot be reused for the same dwelling unless it is sold, and it ends if the property becomes a furnished second home.
Does marketing the property for rent help?
Yes. A dwelling actively marketed for let is excepted for up to 12 months. It must be genuinely and realistically marketed with a valid EPC. The same owner can use it again only after the property has been let for at least six continuous months since it last applied.
Does the premium transfer when I buy a property?
Yes. The premium attaches to the dwelling, so buying a long-term empty property means inheriting its empty-period history. Ask about vacancy history before exchange. As a new owner you can use the actively-marketed-for-sale exception even if the previous owner already had.
Written by the Landlords Portal team — experienced UK landlords covering the private rented sector in England. This article is general information, not legal or tax advice. Premiums, rates and discretionary discounts vary between councils — always check your own billing authority’s current policy.
