Do You Pay Council Tax on an Empty Property? A Landlord’s Guide  

Between 161,000 and 300,000 properties are empty in London right now. We know some of those are in North London. Perhaps you own one in Cricklewood, Kilburn or a nearby neighbourhood? At this point, you may be wondering ‘do you pay council tax on an empty property? 

The Quick Answer: Do Landlords Pay Council Tax When Property is Empty?

Landlords will almost always pay council tax on an empty property. How much depends on the duration the property is left empty. 

As a reminder, it’s the tenants’ responsibility to pay council tax when they live in your property. When the property is unoccupied, that responsibility falls to the landlord. Portland is often asked about unoccupied property and council tax, especially as the rules changed in 2025. 

Vacant For Less Than One Year: How Much Council Tax Do You Pay? 

Your local council may waive council tax for up to three months if the property is vacant and unfurnished. Any longer and council tax may apply. Most of Portland’s properties fall in one of these local boroughs – check their council tax on rental property rates online: 

• Borough of Camden 
• Borough of Brent 
• Borough of Barnet 

Empty Homes Premium: How Much Extra Do You Pay? 

London councils don’t like properties staying empty for extended periods. In fact, your council tax bill will probably increase the longer you leave the property unoccupied. This is because councils won the right to charge an ‘empty homes premium’ in April 2025.  This unoccupied property council tax increases the amount you pay significantly if your home hits the criteria.

Empty Homes Premium rates are as follows 

• Vacant for more than 1 year: up to 100% additional council tax 
• Vacant for more than 5 years: up to 200% additional council tax 
• Vacant for more than 10 years: up to 400% additional council tax 

Case examples 

• If your band D property in Camden was vacant for 2 years, the annual council tax empty property charge would be £4,414.24, 
• If your band B property in Barnet was vacant for 6 years, the annual council tax empty property charge would be £4,976.07. 
• If your band F property in Brent was vacant for 11 years, the annual council tax empty property charge would be £12,324.88. 

Council Tax Exemptions for Empty Properties 

There are some exemptions and discounts when calculating vacant property council tax. The most common are listed below but always check with your local council: 

• Your home has been repossessed by the mortgage lender 
• You have been imprisoned, unless it’s for not paying your council tax bill 
• You have become a hospital or care home resident 
• Your home is subject to a compulsory purchase order and will be demolished 
• Your property is waiting to receive a minister of religion, and they will perform their duties from the property 
• You leave the property to give or receive essential care 
• The law prohibits you from living in the property, perhaps because it’s derelict 
• Planning conditions prevent you from living in the property 
• You are a trustee in bankruptcy 
• You are a student whose term-time residence is elsewhere 

Application process 

Apply for a council tax exemption by contacting your local council. Use this online Government search facility to find the local council responsible for your property. 

Exceptions to Empty Homes Premium 

The empty homes premium is discretionary, and local councils can set their own fees, up to the statutory maximum. They may be influenced by the: 

• Number of long-term empty homes in their borough 
• Potential impact on the local community, economies and tourism  
• Circumstances affecting whether the property can be used as a main residence 
• Measures available to bring empty homes back into use 

There are other exemptions to the Empty Homes Premium – the full list can be found online. The most common include: 

• The owner is serving with the armed forces and the property would usually be their main residence 
• The property is being actively marked for sale or to let 
• The property is undergoing major repairs or structural alterations 
• The owner has died and probate has recently been granted  

Furnished vs Unfurnished Empty Properties 

Unfurnished, unoccupied properties are more likely to qualify for a discount or exemption. This can vary between local councils, so always check.  

Furnished but vacant properties – often classed as second or holiday homes – usually attract council tax whether they are vacant or occupied. 

How to Minimize Council Tax on Empty Properties 

1. Consider selling or renting the property out 
2. Consider furnishing an unfurnished vacant property and occupying it for at least 6 weeks in a row 
3. Ask your local council if you qualify for an empty property council tax discount or exemption 
4. If you’re undertaking major structural work, ask the Valuation Office Agency (VOA) to assess whether the work qualifies for a council tax discount or exemption 
5. If you think your property is uninhabitable, ask the VOA to delete the property from the Council Tax Valuation List  

Both Government and local councils want to avoid empty properties and 2025’s vacant property council tax changes were put in place to encourage occupation. There are time-limited exemptions and discounts but also extortionate premiums for properties that a long-term vacant. 

Need help with council tax as a landlord?

Knowing what charges you might face is crucial to your financial health. Contact Portland for advice and to market a vacant property you own in Queens Park, Neasden, Dollis Hill or elsewhere in North London.