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Council Tax Empty Properties


What You Will be Charged if You Own a Property That has Been Left Empty and You do not Qualify for a Discount

If the property is not your only or main residence and is empty, you will be required to pay 100% of the Council Tax charge.

When the property is unfurnished and remains empty for over 24 months a Long Term Empty charge will apply.

You will be required to pay 200% of the Council Tax charge.  This applies even if you have not owned the property for 24 months, you will still be liable for the charge if it is still empty and has been empty under a previous owner.

The Empty Property charge from 01 April 2021 is as follows:  

Length of time empty                          Amount of Council Tax payable
Up to 24 months                                                    100%
Empty for less than 5 years                                   200%
Empty between 5 and 10 years                             300%
Empty for 10 years or more                                   400%


If You Have Moved to a New Address but Have Not Yet Sold Your Old Property

There is no exemption or discount available for unoccupied properties and they are subject to a 100% charge. 

What You Will Have to Pay if You Buy a Second Home

If the property is furnished and another property in England or Wales is your main residence, there is no exemption or discount and you will be required to pay 100% of the Council Tax charge.

If You Own a Property and Decide to Rent it to a Tenant, Who Would be Responsible for the Council Tax?

If the owner resides in the property and part of the property is being rented, the owner will remain liable for the Council Tax.

If the owner does not live in the property, the tenant will become liable for the Tax until such time as their lease/rental agreement ceases.

If the tenant vacates the property, they remain liable for the Council tax until the lease/rental agreement has expired, at which time the owner becomes liable for Council Tax at the full 100% charge.

If Your Property is in Need of Structural Repairs and is Uninhabitable, Will You be Entitled to Any Reduction?

There is no exemption or discount available for properties undergoing structural repair. The owner can appeal to the Valuation Office Agency to request the property be removed from tax, further information can be found at

The Valuation Office Agency can be contacted on-line at

By telephone between 9.00am and 4.30pm, Monday to Friday.  03000 501501

How to Report an Empty Property

The Council has an empty property strategy and aims to reduce the number of residential 
properties standing empty to a minimum. If you are aware of any empty properties 
in the Borough, please use the contact details below to notify us.

Who to Contact

Telephone Number 0161 342 2015
Send Electronic Message