Empty and second homes now carry council tax premiums of up to double, triple or quadruple the normal bill. See what yours could cost — and whether it’s cheaper to bring the property back into use.
England, “up to” maximums — each council decides whether to apply them. Wales and Scotland can go higher. A specialist confirms your position.
Since April 2024 a council can apply an empty-home premium after just one year empty — adding +100% (double the bill). After 5 years it rises to +200% (triple), and after 10 years to +300% (quadruple). From April 2025, furnished second homes can also be charged +100%. These are maximums each council chooses whether to apply — and Wales and Scotland can go further still.
The old renovation exemption has largely gone, so a property sitting empty mid-refurbishment, or between tenancies, can get caught. For a landlord or second-home owner that’s a fast-growing, avoidable cost.
The usual answer is to bring it back into use — refurbish and re-let or sell. That’s where the maths flips: the cost of the works often comes with capital allowances and tax relief, while the premium is dead money. Property Tax Optimisers models both sides.