We normally charge council tax for empty properties. This can include properties that are empty for any length of time, even if it’s only a few days. Here are some common examples of when you might be charged.
Some common examples of when you might be charged.
You move out on 15 March but your tenancy agreement does not end until 31 March. You are charged council tax up to and including 31 March.
You buy a property on 1 March. After decorating you decide to move in on 23 March. You are charged council tax at your new property from 1 March.
There is no discount for most empty properties in Leeds. But sometimes there are exceptions. Check if an empty property is eligible for a discount or exemption.
The Government have announced some exceptions to the long-term empty and second home premiums, which come into effect from 1 April 2025.
Find out more about the exemptions and conditions coming into effect.
Find out if the landlord or tenant is responsible for paying the council tax in empty rented properties.
If your property has been empty and unfurnished for 1 year or more, effective from the 1 April 2024 you will be charged double the amount of council tax you would normally pay. Before the 1 April 2024, your property must have been empty for more than 2 years before you will have been charged double the amount of council tax.
If it has been empty and unfurnished for 5 years or more, you’ll be charged triple the normal rate.
If it has been empty and unfurnished for 10 years or more, you’ll be charged 4 times the normal rate, effective from 1 April 2021.
This is known as the long term empty premium. We charge this to encourage people to bring empty homes back into use.
The empty period starts from when the property first became empty and unfurnished, even if the owner has changed during that period. The empty premium will stop when you move in or furnish the property.
You buy a property on 15 April 2019 and leave it empty and unfurnished while you decorate. Our records show that the property has been empty and unfurnished since 10 May 2017. You will be charged:
There is no legal definition of ‘unfurnished’, but we would expect a furnished property to at least have:
If you have an empty property and you would like advice on bringing it back into use, contact the empty property team.
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