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Empty Property: Council Tax

Asked by Tom MorrisonLiberal DemocratMinistry of Housing, Communities and Local GovernmentTabled Answered 6 July 2026UIN 13627

The question

To ask the Secretary of State for Housing, Communities and Local Government, what guidance has been issued to local authorities on applying council tax premiums in cases where properties are actively being marketed but remain unsold.

Answered by Alison McGovern

The Government recognises that there may be circumstances where it is not appropriate for council tax charges to apply. In relation to council tax premiums on long-term empty homes and second homes, the Government has introduced a range of mandatory exceptions, including for certain dwellings being actively marketed for sale or let for up to a year. The government has published guidance setting out when premiums can apply and where dwellings must be excepted, this can be found at gov.uk, here.

Local authorities have considerable discretion under existing legislation to grant council tax discounts and reductions where they consider this appropriate in light of local circumstances.

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