Council Tax for Empty Homes
- If a property is unoccupied and unfurnished - including new builds or those undergoing major building work - full Council Tax is charged form the day it becomes empty (unless it qualifies for an exemption)
- After 12 months of being empty, a 100% Empty Home Premium is added. This means you will pay double the usual Council Tax
- The longer a property stays empty, the higher the premium may be.
- In some cases, you may be able to claim an exception to avoid the Empty Home Premium
How the Empty Home Premium Works
- After 1 year (12 months): 100% premium (you pay double Council Tax)
- After 5 years: 200% premium (you pay triple)
- After 10 years: 300% premium (you pay four times the standard rate)
- These rules changed in April 2024 as part of the Levelling Up and Regeneration Act. Previously, the premium only applied after 2 years - this was reduced to 12 months.
- The premium continues until the property becomes someone's main home.
- Short stays of less than 6 months do not reset the empty home period.
Council Tax for Second Homes
A second home is a property that is:
- Substantially furnished, and
- Not used as your main home, but occupied from time to time (e.g. holiday home, weekend home)
From 1 April 2025, a 100% Second Home Premium will be charged immediately on top of the full Council Tax bill for second homes.
This means you will pay double the usual Council Tax as soon as the property meets the second home criteria.
The premium will remain in place until the property becomes someone's main residence.
Exceptions to the Empty or Second Home Premium
In certain cases, you may be able to claim an exception. This removes the 100% premium, so you only pay the standard Council Tax charge (not double).
Removing a Property from the Council Tax List
In some cases, a property may be removed from the Council Tax list by the Valuation Office Agency. This applies if the property is:
- Empty and derelict
- Undergoing major renovations
- Demolished
- Being used as short-term holiday lets (e.g. Airbnb)
The VOA is responsible for deciding whether a property should remain on the Council Tax list. However, they will not remove properties undergoing normal repairs or refurbishment.
To find out more or apply for removal, visit Removing a property from the Council Tax list - GOV.UK
Important Information:
- The VOA can take up to 90 days to make a decision
- While your property is still listed, you must continue to pay Council Tax as billed
- If you stop paying, recovery action may be taken
- if the VOA agrees to remove your property, any overpayments may be refunded
Need a replacement Council Tax bill?
Email: revenues@hertsmere.gov.uk with your full name and address.
