Empty properties and second homes

You must pay council tax on a property if it's: 

• empty and unfurnished 
• empty and furnished 

• a second home that is not job related 

• uninhabitable 

 

Charges for empty properties 

We charge council tax for empty properties. This can include properties that are empty for any length of time, even if it’s only a few days.   

Here are some common examples of when you might be charged. 

Example: leaving a rented property 

You move out on 20 May but your tenancy agreement does not end until 31 May. You’re charged council tax up to and including 31 May. 

Example: buying a property 

You buy a property on 1 May. You decide to move in on 19 May. You’re charged council tax at your new property from 1 March. 

 

Properties being refurbished 

If you’ve a property being refurbished, a council tax discount will only apply if the Valuation Office Agency (VOA) deletes the property from the council tax list because it is: 

• derelict 

• uninhabitable 

• being rebuilt 

• being structurally altered 

If you would like to get a derelict property removed from the council tax valuation list, apply to the Valuation Office Agency. 

 

Properties empty for more than one year 

If your property is empty and unfurnished for more than one year, an extra amount of council tax is charged. This is known as a long-term empty premium.   

We charge this to encourage people to bring empty homes back into use. 

• Any property that has been empty for more than one year before 1 April 2024 will be charged double the amount of council tax 

• Any property that has been empty for more than five years from 1 April 2020 will be charged three times the amount of council tax 

• Any property that has been empty for more than 10 years from 1 April 2021 will be charged four times the amount of council tax 

The empty period starts from when the property first became empty, even if the owner has changed during that period. 

The empty premium will stop when you move in or furnish the property. 

 

Do empty properties get a discount? 

There's no discount for most empty properties in Redbridge. But sometimes there are exceptions. 

Check if an empty property is eligible for a discount or exemption

 

Second homes 

Any home that is not your main residence is usually charged the full amount of council tax. Whether you rent or own your homes, the same rules will apply.  

From 1 April 2025, you’ll be charged double the amount of council tax you would normally pay. This is known as a second home premium.  

The government has introduced exceptions for the second home premium.  

Discounts for second homes 

There are only two types of second homes that may qualify for a council tax discount. 

• Homes related to your job 

• Annexes  

 For example, if you’re a pub landlord and you stay in the flat above the pub as a second home.  

Apply for a second home discount 

If you’re no longer using your property as a second home  

You need to contact us so we can make sure that you get charged the right amount on your council tax bill.  

You’ll be asked to provide proof of the property’s position.