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

If your property is empty and unfurnished, for example between tenancies, you will have to pay the full amount of Council Tax  

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. 

From 1st April 2025, if your property is empty and furnished, a second home, or a furnished let, an extra Council Tax charge of 100% payable from the day on which it becomes empty. 

Approval was received by full council on 1st February 2024, a year in advance of the premium coming in to effect, as per legislation in the Levelling up & Regeneration Act 2023.  

There are some exceptions to having the premium applied which can be viewed on the Government's website.

If you believe you should not have to pay a premium based on one of the exceptions, please send evidence of that to the council tax team.

We no longer give Council Tax discounts to properties that are uninhabitable or undergoing work. 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:

  • 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 charged Council Tax 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
  • where occupation is prohibited under The Town & Country Planning Act 

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.