Council Tax on empty properties

There is no Council Tax discount. The full Council Tax charge is due from the date the property became empty.

However, you still need to notify us of when the property became empty and the reason for being empty using the form on this page.

Unoccupied and substantially furnished properties

The Levelling Up and Regeneration Act 2023 allows local authorities to charge a Council Tax premium on a ‘second home’. This is defined as a property where it is not someone’s main or sole residence and it is substantially furnished.

On 6 March 2024 the council agreed the introduction of the 100% Council Tax premium on second homes to come into effect on 1 April 2025, making a total Council Tax charge of 200%.

There are proposed exemptions. Where exceptions are provided in law Southampton City Council will adopt and apply such exceptions. This Council website will be updated as soon as this information is available.

Charges for properties empty for one year or more

An additional amount of Council Tax is charged when a property has been empty for a period.

From 1 April 2019, the charge was set at 100 per cent. The additional charge was introduced to address the housing shortage by encouraging owners of unoccupied property to bring them back into use more quickly, either through sale or renting.

From 1 April 2024 the charge for the length of time before additional charge applied has been amended from two years to one year.

Dwellings left unoccupied and owned by charities can be exempt for up to six months from the date the last resident moved out, providing it was last used for the purpose of the charity.  

The owner or leaseholder must be a registered charity. The property can be furnished or unfurnished. You will need to notify us of when the property became empty and the reason for being empty using the form on this page.

No Council Tax is payable for a property that is unoccupied because it is forbidden by law.

If the property is empty when someone has passed away, an exemption is awarded regardless of whether it is furnished or not. The exemption will continue until either the tenancy ends (we consider the tenancy to have ended once the keys are handed back to the landlord) or probate is granted.

Find out more and notify us of a bereavement.