- When a tenancy ends, advise the local authority of the tenant’s departure date.
- If the property is empty and unfurnished, some local authorities offer a discretionary 30‑day ‘empty and unfurnished’ discount, during which no Council Tax is charged while landlords prepare the property and advertise for new tenants. Apply for this with the local authority if applicable.
- If the property is furnished, landlords will be charged full Council Tax for the period between lets. White goods are not classed as furniture. For example, if the property has no furniture but contains a fridge‑freezer, washing machine, or cooker, it is still considered unfurnished. A property is classed as furnished if it contains items such as a sofa, bed, wardrobe, table, or any other furniture. Note: fitted wardrobes are not classed as furniture.
- If the property is furnished and not being advertised for rent, landlords will be charged full Council Tax plus a 100% ‘empty home’ premium.
- If the property is furnished and being advertised for rent, landlords will not be charged the 100% ‘empty home’ premium (up to a 12‑month limit). You must inform the local authority that the property is being advertised, otherwise the premium will be applied.
- When a new tenancy begins, advise the local authority of the tenant’s move‑in date.
- If a property is unoccupied and unfurnished, it attracts full Council Tax during the first year. The empty home premium applies once the property has been empty for one year. Changes in ownership do not reset the premium.
- After 1 year empty: full Council Tax + 100% premium
- After 5 years empty: full Council Tax + 200% premium
- After 10 years empty: full Council Tax + 300% premium
In Summary
If you do not notify the local authority, they will assume the property is furnished and vacant, meaning you will be charged full Council Tax plus the 100% premium. You can notify the local authority via their website or by writing to the Council Tax department.