Second homes or unoccupied furnished properties
Second homes or homes that are furnished but empty, including short-term rentals like B&Bs or serviced apartments now have to pay a premium of 100% (double the usual council tax amount).
This will continue until something changes — for example, someone moves in, the home is sold, or it is rented out.
There are some exceptions, which means you may not have to pay the extra amount. For example, if your home is for sale or rent, send us proof of a copy of your contract from an estate agent or letting agent.
If you ask for an exception, we may contact you for more information.
You still must pay the full bill while we check your request.
| Classes of dwellings | Application | Definition |
|---|---|---|
| Class E | Long-term empty homes and second homes | Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
| Class F | Long-term empty homes and second homes | Annexes forming part of, or being treated as part of, the main dwelling |
| Class G | Long-term empty homes and second homes | Dwellings being actively marketed for sale (12 months limit) |
| Class H | Long-term empty homes and second homes | Dwellings being actively marketed for let (12 months limit) |
| Class I | Long-term empty homes and second homes | Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate or letters of administration) |
| Class J | Second homes only | Job-related dwellings |
| Class K | Second homes only | Occupied caravan pitches and boat moorings |
| Class L | Second homes only | Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously |
| Class M | Long-term empty home only | Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit unless it is furnished sooner) |
If you think you should not have to pay the premium, you can email revenuesscanning@ealing.gov.uk with the:
- council tax account number in the subject line
- address of the property
- words "premium exception claim"
- attach evidence and say the exception type for which you are applying, for example if for sale or rent, evidence from the estate agent or letting agent
Read the guidance with exception classes on GOV.UK
Vacant property discount (unoccupied and unfurnished)
In the borough of Ealing, a 100% discount may be awarded for a maximum period of 14 days from the date a property first becomes unoccupied and unfurnished.
If you have purchased a property that has already been unoccupied and unfurnished for a time you will not be eligible for a new 14 day period of discount. You can only be awarded a discount for any remainder of the initial 14 day period.
Please note that when considering the date on which a property first became empty, any temporary period of occupation of less than six weeks shall be disregarded.
Some properties that become unoccupied may be exempt from council tax for longer periods of time. Please check the exemptions for unoccupied properties before you apply for this discount.
If you think you may qualify for a discount you can apply by completing the vacant property discount form
Discount for uninhabitable properties requiring major repair or undergoing structural alteration
If a property is in severe disrepair or derelict, or is undergoing major structural alterations that make it impossible to live in any part of it, the council tax band may be deleted.
For more information contact the Valuation Office Agency
Long-term empty properties
From 1 April 2024 the following premiums were added to council tax bills for unoccupied and unfurnished properties:
| Empty duration | Premium per cent | Total bill per cent |
|---|---|---|
| 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 under Section 11B of Local Government Finance Act 1992 and Levelling-up and Regeneration Act 2023
From 1 April 2025 there are exceptions available to the Long Term Empty Premiums - see the table above on this page under Second homes or unoccupied furnished properties.
Contact the council and provide information regarding your property