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Council Tax Empty Properties


What You Will be Charged if You Own a Property That has Been Left Empty and You do not Qualify for a Discount

If the property is not your only or main residence and is empty, you will be required to pay 100% of the Council Tax charge.
When the property is unfurnished and remains empty for over 12 months a Long Term Empty charge will apply.
You will be required to pay 200% of the Council Tax charge.  This applies even if you have not owned the property for 12 months, you will still be liable for the charge if it is still empty and has been empty under a previous owner.
 From 1 April 2024, the following charges will apply:
Length of Time EmptyAmount of Council Tax payable
Less than 1 year
Between 1 year and 5 years
Between 5 and 10 years 300%
10 years or more  400%

* From 01 April 2024, this will change to Up to 12 months. 


If You Have Moved to a New Address but Have Not Yet Sold Your Old Property

There is no exemption or discount available for unoccupied properties and they are subject to a 100% charge. 

What you will have to pay if you own a second home

If the property is furnished and another property in England or Wales is your main residence, there is no exemption or discount and you will be required to pay 100% of the Council Tax charge.

From 01 April 2025, second homes will be subject to a 200% charge.

If You Own a Property and Decide to Rent it to a Tenant, Who Would be Responsible for the Council Tax?

If the owner resides in the property and part of the property is being rented, the owner will remain liable for the Council Tax.

If the owner does not live in the property, the tenant will become liable for the Tax until such time as their lease/rental agreement ceases.

If the tenant vacates the property, they remain liable for the Council tax until the lease/rental agreement has expired, at which time the owner becomes liable for Council Tax at the full 100% charge.

If Your Property is in Need of Structural Repairs and is Uninhabitable, Will You be Entitled to Any Reduction?

There is no exemption or discount available for properties undergoing structural repair. The owner can appeal to the Valuation Office Agency to request the property be removed from tax, further information can be found at

Valuation Office 

Valuation Office

Click here to go to the Valuation Office website where you can contact the Valuation Office.

Properties in Disrepair or Derelict 

Properties in Disrepair or Derelict

Information on Council Tax for properties in disrepair or derelict.

By telephone between 9.00am and 4.30pm, Monday to Friday.  03000 501501


How to Report an Empty Property

The Council has an empty property strategy and aims to reduce the number of residential 
properties standing empty to a minimum. If you are aware of any empty properties 
in the Borough, please use the contact details below to notify us.

Who to Contact

Telephone Number 0161 342 2015
Send Electronic Message


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