Empty property charges

You may be required to pay a council tax premium if your property is either:

• A long-term empty home, or
• A second home.

Definitions for Council Tax Purposes:

• Long-term empty homes are properties that have been unoccupied and substantially unfurnished for at least 12 months.
• Second homes are properties that are substantially furnished but not anyone’s sole or main residence (e.g. holiday homes or occasional-use properties).

Premium Rates (Effective from 1 April 2025):

Local councils in England have the discretion to apply the following additional council tax premiums:

• Long-term empty homes:
  • +100% if empty for 1–5 years (double the standard rate)
  • +200% if empty for 5–10 years (triple the standard rate)
  • +300% if empty for over 10 years (four times the standard rate)

• Second homes:
  • 100% (i.e. double the standard bill), depending on your local council’s policy

Avoid paying extra Council Tax

If you have an empty property, you can avoid paying double Council Tax or more by coming forward and allowing a family to rent your home until you are ready to use it again.

We can offer generous grants and incentive schemes to help owners bring empty properties back into use as homes for the people of Brent.

In certain circumstances we can purchase your property. If you are interested in selling your property to Brent please email epi@brent.gov.uk

View further information about empty properties on the GOV.UK website

Exemptions

An empty property may be subject to a Council Tax exemption if it meets one of the following conditions:

• it has been repossessed by a mortgage provider
• it was previously occupied but the liable person has:
  • been detained in prison
  • become a hospital or care home resident
  • moved elsewhere to either give or receive essential care
• occupation of the property is prohibited by law, or where planning conditions prevent occupancy
• it is awaiting occupation by a minister of religion, as a residence from which to perform the duties of his office
• where the liable person is a trustee in bankruptcy
• where the liable person is a student whose term-time residence is elsewhere
• it is part of a single property which includes another dwelling and which cannot be let separately (see additional information on annexes below)
• if they are owned by and were last occupied by a charity (see additional information below)
• the sole owner or sole tenant has died, but probate has not been granted or the property has not been returned to the Landlord
• from the date that letters of administration or probate were granted, provided that the liable person is only liable in the capacity of personal representative of the deceased person. 

Please note: If you believe your property is derelict or unfit for occupation, then please contact The Valuation Office Agency to remove the property from council tax banding. For further information please view Council Tax: domestic properties in disrepair or derelict on GOV.UK   

Apply

You can apply for an empty property discount online using My Account.

Unoccupied charity property

If you are a registered charity and the property you own is left unoccupied you may not have to pay Council Tax. This applies to furnished and unfurnished properties.

To be eligible:

• the property must be owned by the registered charity
• the body must be established for charitable purposes only
• the property must have been unoccupied for less than 6 months
• the last occupier must have been meeting the objectives of the charity

Please note: This does not apply to properties that are new-builds.

Contact us online to apply for Council Tax exemption for an unoccupied charity property