Council Tax Empty Property: Rules When You Move - SlothMove
Council tax on an empty property: who’s liable, what exemptions apply, and how to avoid a surprise bill after you move out.
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Council tax on empty property when moving house
When you move out of a property, you might assume the council tax stops. In many cases, it does, at least for a short period. But the rules around empty property and council tax are more complicated than they used to be, and what applies depends on your council, how long the property has been empty, and the reason for it being vacant. This guide explains what happens to council tax on your old home after you leave, what exemptions may apply, and how SlothMove can help you notify your council of your move.
Who is liable for council tax on an empty property
When a property is unoccupied, the owner becomes liable for council tax rather than a tenant or occupier. This is different from an occupied property, where the resident is typically the liable person. If you own the property you are moving out of, and it will stand empty, you will remain responsible for the council tax on it until either it is sold, let to a new tenant, or an exemption applies.
If you are a tenant and you have ended your tenancy, your liability ends on the last day of your tenancy agreement. The landlord or freeholder then becomes responsible for any council tax during the empty period.
The discount applies to any property type and any council tax band. It reduces the full charge by a quarter, which on an average bill can save several hundred pounds a year.
It is worth noting that some NHS services, including individual dental practices and NHSBSA records for prescription prepayment certificates, hold their own separate records and may not update automatically. For those, a direct contact is still needed.
Are empty properties exempt from council tax?
There is no longer a blanket national exemption for empty properties. Councils in England and Wales have discretion over how they treat empty homes. The rules have tightened significantly over the years, and many councils now charge a premium on properties that have been empty for an extended period rather than offering a discount.
That said, there are some circumstances in which an exemption or discount may apply:
- Furnished properties left empty by a person living elsewhere for work. A furnished property left empty while the owner is required to live elsewhere for employment may be exempt.
- Properties left empty by someone who has moved into care. If the previous occupant has moved into a care home or hospital on a long-term basis, the property may be exempt.
- Properties left empty after the death of the occupier. A property can be exempt for up to six months after a death, until probate is granted and for six months after that.
- Properties undergoing major structural repairs. Some councils offer a discretionary discount for properties that are uninhabitable and undergoing major repair work.
- Short-term empty periods. Some councils allow a short exemption or discount for a property that has just become vacant. This is discretionary and varies by council.
Most empty property exemptions and discounts in England, Scotland and Wales require the property to be both empty and substantially unfurnished . A furnished property that’s simply unoccupied (for example, a holiday home or a property between tenants but still fully furnished) is usually treated as a second home rather than an empty property, and is subject to second-home rules and premiums rather than empty-property ones. If you’re moving out and leaving furniture behind temporarily, check with your council whether this affects your classification, since “empty and unfurnished” status is often what triggers short-term relief.
How long can a property be empty before extra charges apply?
Councils in England have the power to charge a council tax premium on properties that have been empty for a certain period. The rates depend on how long the property has been vacant:
- Empty for 1 to 5 years: councils can charge up to a 100% premium, meaning double the standard rate
- Empty for 5 to 10 years: councils can charge up to a 200% premium
- Empty for more than 10 years: councils can charge up to a 300% premium
Not all councils apply the maximum premium, and some apply it only after longer periods of vacancy.
How Scotland and Wales differ from England
Wales already allows councils to charge up to a 300% premium on long-term empty properties (in place since April 2023), and Welsh councils have wide discretion over exactly when and how much they charge.
Scotland has just gone further. Until April 2026, Scottish councils were capped at a 100% premium (double the standard rate) on long-term empty homes. From 1 April 2026, that cap was removed entirely, and some councils have already pushed premiums much higher; several are now charging up to 300% or even 500%, depending on how long a property has been empty, with the exact rate varying significantly by council.
In both nations, the premium typically only applies once a property has been empty for 12 months, and both offer an exception for homes actively being marketed for sale or rent (see above).
If you are a tenant, make sure you have evidence of the date your tenancy ended, such as a signed surrender agreement or a letter from your landlord, in case there is a dispute about when your liability ceased.
What to do about council tax when you move out
As soon as you know your move-out date, contact your council and tell them you are leaving. They will close your account on your last day of occupation. If the property will stand empty after you leave and you are the owner, ask the council about the specific rules for empty properties in your area and whether any exemption or short-term discount applies.
If you are a tenant, make sure you have evidence of the date your tenancy ended, such as a signed surrender agreement or a letter from your landlord, in case there is a dispute about when your liability ceased.
If your property remains empty for an extended period while you look for a buyer or tenant, don’t assume the standard premium timeline automatically applies. Many councils offer an exception while a property is being actively marketed for sale or let. Scotland, for instance, homes being marketed are excluded from the empty-homes premium increase until they’ve been empty for two years, and in Wales, a similar marketing exception can apply for up to a year. You’ll usually need evidence such as an estate agent contract or live property listing to qualify, so keep this paperwork on hand and raise it with your council proactively rather than waiting for a premium notice to land.
If you are a tenant, make sure you have evidence of the date your tenancy ended, such as a signed surrender agreement or a letter from your landlord, in case there is a dispute about when your liability ceased.
Second homes and council tax
If you are moving but keeping your old property as a second home rather than letting it or selling it, different rules apply. Second homes are generally charged the standard full council tax rate, and many councils now apply a premium to second homes as well. This varies significantly by council, particularly in areas with high numbers of holiday homes.
Summary Table
| Reason property is empty | Who’s liable | What applies |
|---|---|---|
| Owner between tenants/sale, unfurnished | Owner | No premium for first 12 months; premium may apply after (up to 300% in England/Wales, up to 300–500% in parts of Scotland) |
| Actively marketed for sale or let | Owner | Often excluded from premium increase (England: case-by-case; Scotland: up to 2 years; Wales: up to 1 year) — evidence required |
| Owner moved into care/hospital long-term | Owner (exempt) | Fully exempt while condition is met |
| Owner has died | Estate/executor | Exempt for 6 months after probate (Wales: being extended to up to 2 years post-death in 2026/27) |
| Undergoing major structural repair | Owner | Discretionary exemption/discount, council-dependent, often time-limited |
| Tenant has left, tenancy ended | Landlord/freeholder | Liability transfers to landlord from last day of tenancy |
| Furnished but unoccupied (effectively a second home) | Owner | Second-home rules apply, not empty-property rules — often a separate, higher premium |
Notify your council and manage your address changes together
SlothMove makes it straightforward to notify your old council of your move-out date and your new council of your move-in date in a single session. You can also update your address across energy, water, DVLA, HMRC, and more at the same time.
Here’s why over 75,000 people have chosen SlothMove:
- Save 14+ hours of admin time: based on data from over 75,000 completed moves.
- One form updates everything: DVLA, NHS, HMRC, councils, utilities, and more.
- Cheaper than mail redirection: Just £30 versus up to £87 for mail forwarding.
- Secure and trusted: ICO-registered, GDPR compliant, with 256-bit SSL encryption, backed by Taylor Rose MW (one of the UK’s largest conveyancing firms).
SlothMove handles your Council Address update along with all your other essential updates. No chasing, no forgotten providers, no stress.
Related articles and Guides
For more on council tax when moving, see our main guide to council tax change of address. You may also find our guides to how to cancel council tax when moving house and single person council tax discount when moving useful.
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Frequently asked questions
Do I have to pay council tax on an empty property after I move out?
If you are the owner of the property, you may be liable for council tax on it while it is empty, unless a specific exemption applies. If you are a tenant, your liability ends on the last day of your tenancy. Check with your local council for the rules that apply to your situation.
Is there a council tax exemption for empty properties?
There is no universal exemption. Some circumstances qualify for an exemption, such as a property left empty after a death, a property left by someone who has moved into long-term care, or a property undergoing major structural repairs. Councils have discretion over short-term vacancies. Check with your council directly.
Can my council charge me extra council tax because my property is empty?
Yes. Councils in England can charge a premium on properties empty for more than one year. The premium can be up to 100% for properties empty for one to five years, 200% for five to ten years, and 300% for more than ten years. Not all councils apply the maximum, and the rules differ in Scotland and Wales.
What should I do about council tax when I move out?
Contact your council as soon as you have a confirmed move-out date. Give them the date you are leaving and ask them to close your account from that date. If the property will remain empty and you are the owner, ask the council about local empty property rules and whether any exemption applies.
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