Council tax on second homes and empty homes: the premiums by nation

England

Second homes (section 11C of the Local Government Finance Act 1992). A council can increase the bill by up to 100% on a dwelling where no one is resident and which is substantially furnished. Its first decision must be made at least one year before the financial year it applies to. The power was inserted by the Levelling-up and Regeneration Act 2023, in force from 26 October 2023.

Long-term empty homes (section 11B). A home counts as long-term empty once it has been unoccupied and substantially unfurnished for a continuous period of at least 1 year. Breaks of up to 6 weeks are ignored. The maximum premium depends on how long it has been empty:

Our calculation, same rules. A Band D home with a normal bill of £2,000, empty and unfurnished for 6 years, in an area charging the maximum: £2,000 + 200% = £6,000 a year. The council can set a lower percentage, or none.

When you may not pay the premium (GOV.UK).

You still pay the standard rate unless a discount or exemption applies; you apply to your council for an exception. If you are selling the home of someone who has died, GOV.UK says no council tax is due until probate is granted while the property stays empty, and an exemption for up to 6 more months may follow: see selling an inherited home.

Wales

The Welsh Government’s page says the maximum premium for both second homes and long-term empty homes rose from 100% (from 1 April 2017) to 300% from 1 April 2023, and councils can set different levels for each.

• Long-term empty: unoccupied and substantially unfurnished for a continuous period of at least 1 year, including any period of exemption.
• Second home: not anyone’s sole or main home and substantially furnished.

Seven classes of exception apply. For both premiums: marketed for sale (up to 1 year), marketed to let (up to 1 year), annexes, and homes left for armed forces accommodation. For second homes only: occupied caravan pitches and boat moorings, homes with seasonal or holiday-only planning conditions, and job-related homes. Separately, an exemption runs for up to 6 months after a grant of probate.

Scotland

According to mygov.scot (updated 1 April 2026):

• Until 1 April 2026, premiums were limited to double the usual council tax. That limit no longer applies; each council decides the amount.
• A second home is not anyone’s main home, is furnished, and is used for at least 25 days a year. Used less, it is treated as an empty home.
• A home is long-term empty after being continuously unoccupied for more than 12 months. Most empty, unfurnished homes are exempt for 6 months after someone last lived there.
• Councils can charge a premium, or give a discount of up to 50%.
• If you are actively trying to sell or let, you may not pay a premium, but only if the home has been empty for less than 2 years.
• Buying a home empty for over a year to renovate: you may not pay the premium for the first 6 months, with evidence of the works.

Northern Ireland

Northern Ireland has domestic rates instead of council tax, with their own rules for empty homes: see domestic rates in Northern Ireland.

Before buying a second home or an empty property

1. Ask the council whether it charges a second home or empty home premium, at what rate, and from which date. In England, a new second home premium has to be decided a year ahead.
2. For an empty property, ask how long it has been empty: section 11B counts the period for the dwelling and says nothing about a change of owner, so ask the council how it treats a home already empty for years before your purchase.
3. Budget for the higher rates of purchase tax on an additional home as well.

Which professional to consult

A conveyancer can raise the council tax position in pre-contract enquiries. For your band, see council tax bands. The council itself decides exceptions and discounts.