Council tax on empty properties

If you have a property which is empty you may still have to pay the full Council Tax charge. This will apply whether the property is furnished or unfurnished, unless an exemption applies.

Changes to Empty Properties

The Levelling-up and Regeneration Act 2023, amended the Local Government Finance Act 1992, to substitute ‘2-years’ for the 100% premium with ‘1-year’. As Slough has already adopted the policy, from 1 April 2024, the current policy will change to reflect a 100% premium will be charged on properties left unoccupied and unfurnished for a period exceeding 1-year.

The following council tax charges apply on top of what you normally pay:

  • 100% - empty for 1 year or more
  • 200% - empty for 5 years or more
  • 300% - empty for 10 years or more.

You will not have to pay the empty premium if either:

  • the empty property is an annex
  • you’re in the armed forces and you have to move into armed forces accommodation as part of you your work.

If the property is derelict

The Valuation Office Agency may remove it from the valuation list, meaning Council Tax is no longer payable. Visit the Valuation Office website for further details.

Bringing empty properties back into use

We offer a wide range of assistance to owners of suitable empty properties to help bring them back into use. For advice, please email our Private Sector Housing Team