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Council Tax for empty properties

If you own an empty property, you'll receive either a discount or additional charge to your Council Tax payment.

Council Tax charges and discounts for empty properties

The Council Tax charges and discounts for empty properties are shown in the table below.

The Empty Property Premium is added when a property has been empty of furniture for 2 years or more and no one is living there.

Type of empty property Discount or charge based on how long your property has been empty
Month 1 ​Months 2-6 ​Months 7-12 ​Year 2 ​Year 3 onwards - 100% Empty Property Premium applies Year 6 onwards - 200% Empty Property Premium applies (properties empty 5 or more years) Year 11 onwards - 300% Empty Property Premium applies (properties empty 10 or more years)
​Empty properties which are uninhabitable due to major repairs and alterations (class D)​100% discount​25% discount​25% discount​100% charge​200% charge​300% charge400% charge​
​Properties which are unoccupied and unfurnished (Class C)​100% discount​25% discount​100% charge​100% charge​200% charge​300% charge​400% charge
​Unoccupied and furnished properties, including 2nd homes (class B)​100% charge​100% charge​100% charge​100% charge​100% charge​100% charge​100% charge

Policies for Council Tax on empty properties

The Empty Property Premium Waiver Policy includes information about:

  • Properties that are exempt from the long term empty premium charge.
  • Local discount for members of the armed services.
  • Discretionary power to reduce the premium charge in exceptional circumstances.

The COVID-19 Council Tax Discount Policy includes details about the discount for properties that are empty due to coronavirus.

Empty Property Premium Waiver Policy (333kb pdf) . COVID-19 Council Tax Discount Policy (167kb pdf)

Appeal an empty property charge or discount

If you think you've been awarded the wrong discount or charge, you can appeal our decision. To appeal:

  1. You must first appeal in writing to Revenues and Benefits, Floor 1, Number One Riverside, Smith Street, Rochdale OL16 1XU.
  2. We will then reconsider your charge or discount along with any additional information you provide.
  3. We aim to get back to you with a decision about your appeal within 2 months.
  4. If we uphold our original decision and you're still unhappy or if we don't make a decision about your appeal within 2 months, you can appeal to the Valuation Tribunal. How to make a Council Tax reduction appeal to the Valuation Tribunal.

Make money from your empty property

An empty property can attract vandalism and antisocial behaviour. There are ways you can make money from your empty property and there's support available to help you bring your property back into use.

Contact

0300 303 8870
Fax: 01706 924185

Phone: Monday-Friday 8.30am-5.30pm.
Closed for training Monday 11am-11.30am.

Finance Services
Number One Riverside
Smith Street
Rochdale OL16 1XU