Second home council tax: premiums, discounts and empty property rules

Often yes, unless an exemption applies. GOV.UK's guide to second homes and empty properties says your council can decide to give a discount on an empty property, and the amount is up to them. This page is general information, not advice. We read the GOV.UK pages on 4 November 2026. The GOV.UK page does not say which nation it covers, and it says the rules are different in Scotland. It does not mention Wales. Treat what follows as the England position and confirm everything with your local council, which sets and collects the tax.

GOV.UK says that if a property is empty because the owner died, no Council Tax is due until after probate. Once probate is granted, the page says you may get a further exemption for 6 months if the property is unoccupied and still in the name of the person who died. Separately, GOV.UK says the long-term empty and second home premiums do not apply for up to 12 months in the case of recent probate. These are different protections with different clocks, so confirm each with your council and note the dates in writing.

If you are selling an inherited house, our guide to selling an inherited property and the probate timeline tool show how long the process can take, and our empty property checklist covers insurance and security while it is vacant.

GOV.UK says you can be charged additional Council Tax if your home has been empty for at least one year, up to 4 times your normal bill if it has been empty for at least 10 years. The page lists exceptions: an annex and a member of the armed forces who must move into forces accommodation for work. It also says you can have up to 12 months without the premium if the property is being marketed for sale or rent, there has been recent probate, or there are major repairs or structural alterations. The standard rate remains payable unless a discount or exemption applies.

If you are selling, the marketing exception is worth asking about. Record the date you listed the property and keep the agent's letter, because the council may ask for proof.

Your council decides, which is why two similar homes in neighbouring areas can be billed differently. GOV.UK says to work out your bill you need your home's band, your council's charge for that band and whether you qualify for a discount or exemption. England and Wales use the GOV.UK band lookup, and Scotland uses a separate Scottish Assessors site. Use our council tax band checker as a starting point, then ask your council for the actual charge.