Council Tax on Empty Properties England: Who Pays?

If you rent or let property in England and the home becomes empty, who pays council tax can be confusing for tenants and renters. In most cases the owner (landlord or freeholder) is liable for council tax on an unoccupied property, but there are exceptions and local rules that can affect liability. This page explains the usual position, the difference between discounts, exemptions and premiums, the practical forms and steps you or your landlord should use, and where tenants can go for an appeal or further help in England.

Who pays council tax when a property is empty?

Generally the owner is responsible for council tax when a property is empty and unfurnished. A tenant may still be liable if a tenancy or contract creating liability remains in force, for example where a tenant has not surrendered the lease or remains named on the bill. If you are a tenant who has left but did not formally end the tenancy, check your tenancy agreement and confirm the end date with your landlord or letting agent.

Empty property discounts, exemptions and official forms

Councils can offer discounts or exemptions for short empty periods and may apply an empty homes premium after a longer unoccupied period. Rules vary by local authority, so tenants and landlords should notify the local council and ask about any relief or charges that apply. Official guidance summarises common approaches and how to tell your council the property is empty.^[1]

• Empty property discount/exemption application (Form number: varies by council; N/A nationally) — used when you or the landlord ask the council to consider relief because the property is empty. Example: a landlord asks for a short-term empty discount after a tenancy ends; apply using the council online form or email.
• Valuation Tribunal appeal form (Form number: varies) — used if you dispute the council tax band or the Valuation Office Agency decision before the tribunal. Example: a tenant provides evidence that the band is wrong and the owner asks for an appeal to the tribunal.^[2]
• First-tier Tribunal (Property Chamber) guidance and application (Form number: varies) — used for certain residential tenancy disputes that relate to liability or possession; tenants may need to use this route for some disputes about responsibility. Example: a tenant seeks a formal decision about tenancy liability and follows the tribunal guidance to apply.^[3]

FAQ

Who is normally billed for council tax on an empty home?

Usually the owner is billed, but if a tenancy remains in force the tenant may be liable until the tenancy is formally ended.

Can I get a discount or exemption for an empty property?

Yes, some councils offer discounts or temporary exemptions and may later apply an empty homes premium; you must apply to the local council to ask for relief.

How do I challenge a council tax decision about an empty property?

First contact your council to ask them to review the liability, then follow the Valuation Tribunal process if it is a valuation/banding dispute, or use the First-tier Tribunal route for some tenancy-related issues.^[2]

How-To

1. Within the time your council asks, notify the council that the property is empty and whether it is furnished or unfurnished.
2. Gather evidence such as the tenancy end date, written notices, photographs and any correspondence with the landlord or letting agent.
3. Submit the empty property application or exemption form to your local council and keep a dated copy of the submission.
4. If you disagree with a decision on banding or liability, ask the council for a review and, if needed, appeal to the Valuation Tribunal for a hearing.^[2]
5. For tenancy disputes about who should pay, seek advice and consider an application to the First-tier Tribunal (Property Chamber) following its guidance.^[3]

Key Takeaways

• Owners usually pay council tax on empty homes, but tenancy agreements can create tenant liability.
• Tell your local council promptly and keep documentary evidence of when the property became empty.
• If you cannot resolve liability locally, follow the Valuation Tribunal or First-tier Tribunal procedures to appeal.

Help and Support / Resources

• Contact your local council via GOV.UK guidance on empty and unfurnished homes
• Valuation Tribunal for England - appeals and forms
• Valuation Office Agency (VOA) – valuation information

1. [1] GOV.UK: Council tax on empty and unfurnished homes
2. [2] Valuation Tribunal for England
3. [3] First-tier Tribunal (Property Chamber)
4. [4] Housing Act 1988
5. [5] Rent Act 1977