There are no discounts for empty, unoccupied properties and from Wednesday 1 April 2026, a premium will be charged on second homes. Council tax is still payable on these properties, and in some cases, a premium may apply.
This includes:
- empty and unfurnished properties
- empty but furnished properties
- second homes (including those not related to a job)
- properties undergoing major repair work or structural changes
- properties considered uninhabitable.
Long-term empty property premium
If a property has been empty and substantially unfurnished for 2 years or more (or 1 year from Wednesday 1 April 2026), an additional council tax charge, known as a long-term empty premium, may apply.
The premium is based on how long the property has been empty.
| Empty duration | Premium per cent | Total bill per cent |
|---|
Less than 2 years | None | 100% |
Between 2 and 5 years | 100% | 200% |
Between 5 and 10 years | 200% | 300% |
Over 10 years | 300% | 400% |
Uninhabitable properties
Properties that are considered uninhabitable will still be subject to the long-term empty premium - unless an exception applies or the Valuation Office Agency (VOA) removes the property from the council tax list.
To be removed from the council tax list, a property must be deemed derelict. Properties undergoing refurbishment or repair work do not qualify.
For more information visit the Valuation Office Agency website or call 030 0050 1501.
Mandatory exceptions
In some cases, properties may be exempt from the long-term empty premium. This means you'll only pay the standard council tax rate. Exceptions are grouped into 3 categories.
Second homes and empty properties
- Job-related armed forces accommodation: If the property would be someone's main residence but they're living in job-related armed forces housing.
Suggested evidence: Copy of work contract - Annexes: That form part of, or are treated as part of, the main dwelling.
- Actively marketed for sale (12-month limit)
Suggested evidence: Estate agent contract and valid EPC certificate. - Actively marketed for let (12-month limit)
Suggested evidence: Letting agent contract and valid EPC certificate, or other suitable proof if no agent is involved - Unoccupied due to death (12-month limit from grant of probate)
Suggested evidence: Copy of probate award.
Second homes only
- Job-related property
Suggested evidence: Work contract or employer confirmation. - Caravans or houseboats
- Seasonal homes: Properties with restricted occupation, such as holiday homes.
Empty properties only
- Major repair or structural alteration (12-month limit)
Suggested evidence: Contract for the work being carried out.
Please note: The evidence listed above is a guide and not exhaustive. You may be asked to provide additional documentation depending on your circumstances.
For more details on mandatory exceptions, Read the GOV.UK guidance on how Council Tax premiums apply to long-term empty homes and second homes.
Claiming an exception
If you believe your property qualifies for an exception email counciltax@hillingdon.gov.uk with the relevant evidence:
- your council tax account number in the subject line
- the property address
You can find more information about the legislative changes under: