The short answer is yes — in most cases, landlords are responsible for council tax on empty properties. But there are exemptions and discounts worth knowing about that could reduce or remove that bill entirely. Here’s a clear rundown of the rules.
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What is council tax?
Council tax is a local tax that funds services like rubbish collection, street cleaning, and social care. Normally the person living in a property pays it. When a property is empty, that responsibility usually falls to the landlord. You can find your local council on GOV.UK.
Council tax exemptions for empty properties
In some circumstances, you may not have to pay at all:
- Major repairs or structural work: If your property is empty because it’s undergoing substantial repairs or alterations, you may be able to apply for an exemption. This typically lasts up to 12 months, though it varies by local authority.
- Newly built or converted properties: New builds and newly converted properties are often exempt for an initial period, usually up to six months. After that, council tax becomes payable if the property remains empty.
- Bereavement: If a property is left empty following the death of the occupant, it may be exempt until probate is granted and the estate settled. The exemption can continue for up to six months after probate, provided the property stays unoccupied.
- Second homes and holiday lets: These properties may qualify for a discount rather than a full exemption. Reductions of up to 50% are possible, though the amount varies by local authority.
Council tax discounts for empty properties
Even without a full exemption, many councils offer discounts on unoccupied and unfurnished properties, often for a period of three to six months. After that, full council tax kicks in. It’s worth contacting your local council directly to find out what’s available and for how long.
What happens if your property remains empty for a long time?
If a property has been unoccupied for more than two years, many councils apply a council tax premium on top of the standard rate. This can be up to 100% extra, effectively doubling the bill. It’s one of the most important reasons to avoid leaving a property sitting empty for too long.
How to keep your council tax bill down
A few practical steps can help manage costs on an empty property:
- Apply for exemptions and discounts: As soon as the property becomes vacant
- Keep it furnished: Where possible, as some premium charges only apply to unfurnished properties
- Consider short-term letting: To cover costs while you look for a longer-term tenant
- Sell or repurpose: If the property is likely to stay vacant for a prolonged period
To sum up
Landlords generally do pay council tax on empty properties, but the rules around exemptions and discounts can make a real difference to what you actually owe. Stay on top of your local council’s policies and act quickly when a property becomes vacant.
For more detail on managing costs on empty properties, take a look at our guide on council tax for unoccupied properties.
Get a landlord insurance quote and make sure your property is properly protected whether it’s occupied or not.
