Publication - Advice and guidance

Council tax on second and long-term unoccupied homes: guidance

Directorate: Local Government and Communities Directorate
Part of: Housing, Public sector

Guidance on local authority discretion to reduce council tax discounts on second and long-term unoccupied homes.

The 2013 guidance below sets out the broad framework for local authority discretion to reduce council tax discounts on second and long-term unoccupied homes.

The supplementary guidance below, updated in April 2018, provides clarification on local authorities' ability to exercise flexibility in applying council tax increase on long-term empty homes.

If you have any queries about variations to council tax in your area, you should contact your local authority.

Find more information on our council tax page.