Council Tax for empty properties
What the Council Tax charges on empty properties are, and when you don't need to pay.
Council Tax charges for empty properties
In most cases when your property is empty, for example between tenancies, you’ll have to pay the full amount of Council Tax. It doesn't matter whether the property is furnished or not.
If your property has been empty for 2 or more years, there is an extra Council Tax charge.
We charge:
- 100% extra Council Tax if your property has been empty for over 1 year, up to 5 years
- 200% extra Council Tax if your property has been empty for over 5 years, up to 10 years
- 300% extra Council Tax if your property has been empty for over 10 years
These are called long-term empty property premiums and are set up to help maximise the number of homes available in Brighton & Hove.
The current 100% premium for council tax applicable to long-term empty and unfurnished properties, will be applied after one year instead of two years from 1 April 2024.
We no longer give Council Tax discounts to properties that are uninhabitable or undergoing works. You'll need to pay full council tax, and you will have to pay the extra charges set out above.
When you don't pay Council Tax on an empty property
You don't have to pay Council Tax on an empty property if:
- the property is an annexe
- you're in the armed forces
- you're selling an empty property on behalf of someone who has died - you only start paying Council Tax 6 months after the court has granted you probate. Find out more about probate.
Some homes do not get a Council Tax bill for as long as they stay empty.
They include homes:
- of someone in prison (except for not paying a fine for Council Tax), or someone detained under the Mental Health Act
- of someone who’s moved into a care home or hospital
- that have been repossessed
- that cannot be lived in by law, for example if they’re derelict
- that are empty because they’ve been compulsory purchased and will be demolished
If you meet any of the above criteria, you can submit Council Tax information online to see how much Council Tax you need to pay on your empty property.