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What is Empty homes premium?
Last verified 31 October 2026
The empty homes premium is an extra council tax charge that councils in England can add to a home that has been empty for a year or more. Councils decide whether to charge it, up to a set maximum.
Why it matters to landlords
Government guidance says that since April 2024 councils can charge the premium once a home has been empty for one year. The maximum is 100% for homes empty between one and five years, 200% between five and ten, and 300% beyond ten. GOV.UK describes the top level as up to four times the normal bill. The empty period restarts only if the home is occupied, or substantially furnished, for at least six continuous weeks.
Exceptions matter for landlords. A home that is actively marketed for sale or let can be excepted for up to 12 months, and a home needing or undergoing major repairs can be excepted for up to 12 months. The guidance applies to England only, so check Wales, Scotland and Northern Ireland separately. Keep dates of marketing and works in case the council asks.
Example
Rob's house stands empty from 1 March 2027 after his tenants leave and he does not market it. His normal bill is £2,000. If his council charges the 100% premium, from 1 March 2028 the annual bill could rise to £4,000.
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Related terms
- Council tax for landlords
- Void period
- Business rates for holiday lets
- Buy, refurbish, refinance (BRR)
- Rental income