Empty properties and Council Tax

You will usually have to pay Council Tax on an empty home. 

From 1 April 2019, if your property is empty and unfurnished, you may get a 50% discount for the first month.  After this you then have to pay the full  Council Tax charge.  

If a property remains empty and unfurnished for two years or more, an additional premium becomes payable on top of the full Council Tax charge.

• From 1 April 2019 a 100% premium is payable where the property has been empty for more than two years.
• From 1 April 2020 a 200% premium is payable where the property has been empty for between five and 10 years.
• From 1 April 2021 a 300% premium is payable where the property has been empty for more than 10 years.

See full details on the Change to empty homes Council Tax discount - legal notice page.

Changes from 1 April 2025

Empty Homes Premium

From 1 April 2025 the additional levy (Premium) for an unoccupied and unfurnished property will be charged after the property has been unoccupied for 1 year (instead of the current 2 year rule)

• For the first month a 50% discount will apply
• 1 month to 1 year the standard rate of Coucil Tax is payable 
• 1 year to five years a 100% premium is charge (Council Tax doubles)
• 5 years to 10 years a 200% premium is payable (Council Tax trebles)
• 10 years or more a 300% premium is paybale (Coucnil Tax quadruples)

When calculating the premium due from 1 April 2025, we will use the date the property became empty, even if this was before 1 April 2025.

There are some circumstances when we won’t charge the extra premium and an exception to the premium will apply.

Exceptions to the premium and how to apply

Can we help you?

The Council may be able assist owners to get their property back in to use. We can give advice on letting the property and reductions in VAT for refurbishments to return it to occupation. For further information please see:

Empty Homes Advice | Waverley Borough Council

When you won't have to pay Council Tax

You may not need to pay Council Tax if a property is empty because:

• the occupant is now in prison
• the occupant has moved to receive personal care in a hospital or a home
• the occupant has moved to provide personal care to another person
• you are waiting for probate or letters of administration to be granted (and for up to six months after someone has died)
• it's the responsibility of a trustee in bankruptcy
• it has been repossessed
• occupation is forbidden by law
• it will be occupied by a minister of religion
• students have moved to live near their college / university course
• it is part of a main property or there is a planning restriction that means it can't be rented out separately
• it is a pitch for a caravan or a mooring for a boat.

Tell us a property is now empty

Please complete the online form on the OPENPortal:

Moving out - use this form to tell us you have moved

How to contact us if you can't access the portal