Council Tax for empty properties

2024/25 Financial Year

From 1 April 2024 there will be an increase in the council tax premium for unoccupied and unfurnished proper­ties. This change will apply to all unfurnished and unoccupied properties which have not had anyone living there as their sole or main residence for a year or more.

This replaces the current threshold of two years. The percentage premi­um will be added from the appropriate date depending on when the property became unoccupied and unfurnished.

The premium added will be 100% of your current council tax bill.

From 1 April 2024 the following premiums are now added to the council tax bills for unoccupied and unfurnished properties:

Empty Duration Premium percent Total bill percent
Less than 1 year Nil 100%
Between 1 and 5 years 100% 200%
Between 5 and 10 years 200% 300%
Over 10 years 300% 400%

These changes to legislation can be searched undersection 11B of Local Government Finance Act 1992 and Levelling-up and Regeneration Act 2023.

Second homes or unoccupied furnished properties

There is no discount in Hounslow for properties that are occupied as second homes (where the owner’s home is elsewhere) or for furnished properties that are not occupied by someone as their main home for example rented properties in between tenancies.

2025/26

From 1 April 2025 a 100% premium will also be introduced for properties which are either used as second homes or which are unoccupied and substantially unfurnished.

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