Last updated: 14 October 2026
Which council tax exemptions apply to unoccupied property?
In England, some empty homes are fully exempt from council tax, but most aren’t. Exemptions cover specific situations, such as a home left empty after the owner’s death (until probate and for up to 6 months after), a home empty because the occupier is in hospital, a care home or prison, or a property that’s been repossessed. A home that’s simply empty between tenants, or unfurnished, usually pays full council tax. Long-term empty homes and second homes can be charged a premium of up to 100% extra.
Main exemptions in England
| Class | Situation |
| Class E | Occupier has moved into a hospital or care home |
| Class F | Owner has died; exempt until probate, then up to 6 months |
| Class C (local discretion) | Empty and unfurnished; discount is set by each council, often nil |
| Class L | Repossessed by a mortgage lender |
| Class Q | Left empty by a bankrupt person, held by the trustee |
| Class G | Occupation prohibited by law, such as after a planning order |
| Class N | Occupied only by students |
Premiums
- Long-term empty: councils can charge up to 100% extra once a home has been empty and substantially unfurnished for 1 year, rising to 200% after 5 years and 300% after 10 years
- Second homes: since April 2025, councils can charge up to 100% extra on furnished homes with no one living there as their main residence
Some exceptions apply, such as homes being actively marketed for sale or let (for up to 12 months), and annexes.
Landlords
Between tenancies, the landlord is usually liable for council tax. It’s an allowable expense against rental income. During a tenancy, tenants are normally liable, except in houses in multiple occupation, where the landlord often pays.
Example
Gareth’s tenant leaves his flat in Leeds in July 2026, and it stays empty and unfurnished for 3 months while he renovates it. Leeds offers no discount for empty properties, so Gareth pays full council tax of about £500 for the period. He claims it as an expense on his rental income.
Wales and Scotland
Wales allows premiums of up to 300% on long-term empty homes and second homes. Scotland has its own rules, and since April 2024 councils can charge up to double on second homes as well as long-term empty homes.
High Value Council Tax Surcharge
From April 2028, homes in England worth over £2 million are due to pay an additional annual charge.
How to apply
Contact your local council. You’ll usually need evidence, such as a death certificate, care home confirmation or a tenancy end date.
Common mistakes
- Assuming an empty home between tenants is automatically exempt
- Not telling the council when a tenant moves out, leading to backdated bills
- Forgetting to apply for the Class F exemption after a death
- Leaving furniture in a vacant property and being charged the second homes premium
Frequently asked questions
Is a furnished empty flat exempt?
No, and it may be charged a second homes premium.
Can I get a discount during major repairs?
Only if your council offers one.
Does the premium apply to inherited homes?
There’s a 12-month exception from the premium after probate.
Is council tax deductible for a holiday let?
Yes, if it’s a business expense.
Related: what landlords can claim, the High Value Council Tax Surcharge and corporate landlords.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with landlord costs and property tax. See our landlord accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
