Council tax on empty homes
An empty home still pays council tax unless an exemption applies. Once it has been empty and unfurnished for a year, councils can add a premium: up to 300% extra in England (after 10 years) and Wales, and a default 100% in Scotland.
Checked against official sources on 27 October 2026. Independent guide; your council decides your bill.
England
In 2013 England abolished its general exemptions for empty homes (unfurnished, or needing major repair), so councils now decide whether to give any discount. Some empty homes are still exempt, including those left empty because the owner has died (until 6 months after probate), moved into care or hospital, gone to prison or been repossessed, or that the law says can't be lived in.
A home that has been empty and substantially unfurnished for a year counts as long-term empty (the clock restarts only if it is lived in or furnished for more than 6 weeks). Councils can then charge up to:
- 100% extra after 1 year (double the bill)
- 200% extra after 5 years (three times)
- 300% extra after 10 years (four times)
The premium can't be charged for up to 12 months while a home is actively marketed for sale or let, for 12 months after probate, or for up to 12 months while it needs or is having major repairs.
Wales
Wales still exempts empty homes under major repair (up to 12 months) and unoccupied, unfurnished homes (up to 6 months), and since April 2026 a new owner can get those periods afresh. After a year empty, councils can charge a premium of up to 300%, with no step-up by years.
Scotland
Homes empty for up to 12 months normally get a 50% discount, which councils can set between 10% and 50%. After 12 months the default is a 100% increase, with no upper limit since April 2026; homes marketed for sale or let are normally excluded until they have been empty for two years. Water and sewerage are charged in full with no discount.
Empty-home premiums in England, 2026/27
| Council | Premiums |
|---|---|
| Adur | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Amber Valley | None |
| Arun | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Ashfield | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Ashford | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Babergh | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Barking and Dagenham | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Barnet | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Barnsley | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Basildon | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Basingstoke and Deane | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Bassetlaw | 100% after 2 years |
| Bath and North East Somerset | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Bedford | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Bexley | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Birmingham | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Blaby | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Blackburn with Darwen | Not confirmed |
| Blackpool | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Bolsover | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Bolton | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Boston | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| Bournemouth, Christchurch and Poole | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Bracknell Forest | 100% after 1 year |
| Bradford | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Braintree | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Breckland | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Brent | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Brentwood | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| Brighton and Hove | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Bristol | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Broadland | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| Bromley | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| Bromsgrove | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Broxbourne | 100% after 2 years |
| Broxtowe | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Buckinghamshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Burnley | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Bury | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Calderdale | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Cambridge | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Camden | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Cannock Chase | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Canterbury | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Castle Point | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Central Bedfordshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Charnwood | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Chelmsford | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Cheltenham | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Cherwell | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Cheshire East | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Cheshire West and Chester | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Chesterfield | 50% after 2 years |
| Chichester | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Chorley | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| City of London | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Colchester | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Cornwall | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Cotswold | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Coventry | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Crawley | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Croydon | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Cumberland | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Dacorum | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| Darlington | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Dartford | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Derby | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| Derbyshire Dales | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| Doncaster | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Dorset | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Dover | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Dudley | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Durham | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Ealing | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| East Cambridgeshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| East Devon | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| East Hampshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| East Hertfordshire | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| East Lindsey | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| East Riding of Yorkshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| East Staffordshire | Not confirmed |
| East Suffolk | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Eastbourne | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Eastleigh | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Elmbridge | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Enfield | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Epping Forest | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Epsom and Ewell | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Erewash | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Exeter | 100% after 1 year |
| Fareham | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Fenland | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Folkestone and Hythe | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Forest of Dean | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Fylde | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Gateshead | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| Gedling | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Gloucester | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Gosport | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Gravesham | None |
| Great Yarmouth | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Greenwich | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Guildford | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Hackney | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Halton | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Hammersmith and Fulham | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Harborough | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Haringey | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Harlow | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Harrow | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Hart | 50% after 2 years |
| Hartlepool | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Hastings | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Havant | 100% after 2 years, 200% after 5 years |
| Havering | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| Herefordshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Hertsmere | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| High Peak | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Hillingdon | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| Hinckley and Bosworth | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| Horsham | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Hounslow | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Huntingdonshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Hyndburn | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Ipswich | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Isle of Wight | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Isles of Scilly | 100% after 1 year |
| Islington | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Kensington and Chelsea | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| King's Lynn and West Norfolk | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Kingston upon Hull | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Kingston upon Thames | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Kirklees | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Knowsley | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Lambeth | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Lancaster | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Leeds | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Leicester | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Lewes | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Lewisham | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Lichfield | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Lincoln | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Liverpool | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Luton | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Maidstone | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Maldon | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Malvern Hills | 100% after 2 years |
| Manchester | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Mansfield | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| Medway | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Melton | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Merton | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Mid Devon | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Mid Suffolk | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Mid Sussex | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Middlesbrough | 100% after 2 years, 200% after 5 years |
| Milton Keynes | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Mole Valley | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| New Forest | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Newark and Sherwood | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Newcastle upon Tyne | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Newcastle-under-Lyme | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Newham | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| North Devon | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| North East Derbyshire | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| North East Lincolnshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| North Hertfordshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| North Kesteven | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| North Lincolnshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| North Norfolk | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| North Northamptonshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| North Somerset | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| North Tyneside | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| North Warwickshire | 50% after 2 years |
| North West Leicestershire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| North Yorkshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Northumberland | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Norwich | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Nottingham | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Nuneaton and Bedworth | 100% after 2 years |
| Oadby and Wigston | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Oldham | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Oxford | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Pendle | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Peterborough | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Plymouth | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Portsmouth | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Preston | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Reading | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Redbridge | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Redcar and Cleveland | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Redditch | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Reigate and Banstead | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Ribble Valley | None |
| Richmond upon Thames | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Rochdale | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Rochford | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Rossendale | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| Rother | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Rotherham | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Rugby | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Runnymede | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Rushcliffe | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Rushmoor | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| Rutland | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Salford | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Sandwell | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Sefton | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Sevenoaks | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Sheffield | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Shropshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Slough | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Solihull | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Somerset | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| South Cambridgeshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| South Derbyshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| South Gloucestershire | Not confirmed |
| South Hams | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| South Holland | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| South Kesteven | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| South Norfolk | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| South Oxfordshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| South Ribble | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| South Staffordshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| South Tyneside | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Southampton | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Southend-on-Sea | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Southwark | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Spelthorne | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| St Albans | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| St Helens | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Stafford | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Staffordshire Moorlands | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Stevenage | 50% after 2 years |
| Stockport | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Stockton-on-Tees | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Stoke-on-Trent | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Stratford-on-Avon | 100% after 2 years |
| Stroud | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Sunderland | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Surrey Heath | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Sutton | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Swale | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Swindon | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Tameside | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Tamworth | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Tandridge | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Teignbridge | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Telford and Wrekin | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Tendring | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Test Valley | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Tewkesbury | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Thanet | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Three Rivers | Not confirmed |
| Thurrock | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Tonbridge and Malling | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Torbay | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Torridge | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Tower Hamlets | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Trafford | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Tunbridge Wells | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Uttlesford | 100% after 2 years |
| Vale of White Horse | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Wakefield | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Walsall | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Waltham Forest | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Wandsworth | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Warrington | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Warwick | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Watford | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Waverley | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Wealden | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Welwyn Hatfield | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| West Berkshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| West Devon | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| West Lancashire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| West Lindsey | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| West Northamptonshire | 100% after 1 year, 200% after 5 years |
| West Oxfordshire | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| West Suffolk | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Westminster | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Westmorland and Furness | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Wigan | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Wiltshire | 100% after 2 years, 200% after 5 years, 300% after 10 years |
| Winchester | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Windsor and Maidenhead | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Wirral | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Woking | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Wokingham | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Wolverhampton | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Worcester | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Worthing | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Wychavon | 100% after 2 years |
| Wyre | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| Wyre Forest | 100% after 1 year, 200% after 5 years, 300% after 10 years |
| York | 100% after 1 year, 200% after 5 years, 300% after 10 years |
Empty-home premiums in Scotland, 2026/27
| Council | Premiums |
|---|---|
| Aberdeen | 100% after 1 year |
| Aberdeenshire | 200% after 1 year |
| Angus | 100% after 1 year |
| Argyll and Bute | 110% after 1 year |
| Clackmannanshire | 100% after 1 year |
| Dumfries and Galloway | 100% after 1 year |
| Dundee | 100% after 1 year |
| East Ayrshire | 100% after 1 year |
| East Dunbartonshire | 200% after 1 year |
| East Lothian | 100% after 1 year |
| East Renfrewshire | 100% after 1 year |
| Edinburgh | 100% after 1 year |
| Falkirk | 100% after 1 year |
| Fife | 100% after 1 year |
| Glasgow | 200% after 1 year |
| Highland | 150% after 1 year |
| Inverclyde | 100% after 1 year |
| Midlothian | 100% after 1 year, 300% after 2 years, 500% after 3 years |
| Moray | 100% after 1 year |
| Na h-Eileanan Siar | 100% after 1 year |
| North Ayrshire | 100% after 1 year |
| North Lanarkshire | 100% after 1 year |
| Orkney Islands | 100% after 1 year |
| Perth and Kinross | 200% after 1 year |
| Renfrewshire | 100% after 1 year |
| Scottish Borders | 200% after 1 year |
| Shetland Islands | 75% after 1 year |
| South Ayrshire | 100% after 1 year |
| South Lanarkshire | 100% after 1 year |
| Stirling | 100% after 1 year |
| West Dunbartonshire | 200% after 1 year |
| West Lothian | 100% after 1 year |
Empty-home premiums in Wales, 2026/27
| Council | Premiums |
|---|---|
| Blaenau Gwent | 100% after 1 year, 200% after 2 years, 300% after 3 years |
| Bridgend | 100% after 1 year, 200% after 3 years |
| Caerphilly | 100% after 2 years, 200% after 3 years, 300% after 5 years |
| Cardiff | 100% after 1 year, 200% after 2 years, 300% after 3 years |
| Carmarthenshire | 50% after 1 year, 100% after 2 years, 200% after 5 years |
| Ceredigion | 100% after 1 year, 150% after 5 years, 200% after 10 years |
| Conwy | 200% after 1 year, 300% after 5 years |
| Denbighshire | 150% after 1 year, 225% after 5 years |
| Flintshire | 100% after 1 year, 150% after 3 years, 200% after 5 years, 300% after 10 years |
| Gwynedd | 150% after 1 year |
| Isle of Anglesey | 100% after 1 year |
| Merthyr Tydfil | 100% after 1 year, 150% after 5 years, 200% after 10 years |
| Monmouthshire | 100% after 1 year, 200% after 2 years, 300% after 3 years |
| Neath Port Talbot | 100% after 1 year |
| Newport | 100% after 1 year |
| Pembrokeshire | 300% after 2 years |
| Powys | 100% after 1 year |
| Rhondda Cynon Taf | 100% after 1 year, 200% after 3 years |
| Swansea | 100% after 1 year |
| Torfaen | None |
| Vale of Glamorgan | 100% after 1 year, 150% after 2 years, 200% after 3 years |
| Wrexham | 200% after 1 year, 250% after 4 years |
Premiums from each council's own website or published decisions, checked October 2026.
Questions
Do you pay council tax on an empty house?
Usually, yes. In England there's no national discount for empty homes any more, so you pay the full bill unless your council offers a discount or an exemption applies (for example after a death, a move into care or a repossession). After a year empty, councils can add a premium.
How long can a house be empty before paying more council tax?
A year in England and Wales and 12 months in Scotland. In England the premium can rise to 200% after 5 years and 300% after 10 years.
Do I pay council tax while I renovate?
In England an empty home that needs or is having major repairs can't be charged the premium for up to 12 months, and you can ask the Valuation Office to take a home that can't be lived in off the list while the work is done. Wales and Scotland exempt empty homes under major repair for up to 12 months.
Official sources
- GOV.UK: Council Tax on second homes and empty properties
- Local Government Finance Act 1992, section 11B (England)
- GOV.UK: guidance on council tax premiums on long-term empty homes and second homes
- Council Tax (Exempt Dwellings) Order 1992, article 3 (England)
- Local Government Finance Act 1992, section 12A (Wales)
- Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026
- SSI 2026/169 (Scotland)
- Scottish Government Finance Circular 6/2026