Empty Properties - Council Tax Discount/Exemption

What discount is available?

If properties are empty and furnished 

An empty and furnished property is treated as a second home.  There is no discount for second homes.  

If properties are empty and unfurnished for up to three months

For up to three months, any property left unoccupied and unfurnished will receive a 50% council tax discount. After three months, full rates will apply.

If properties are empty and unfurnished for long-term periods

From April 1 2025, additional premiums apply to properties left unoccupied for over one year, as follows:

• If empty for over one year - full council tax rates will be payable plus an additional 100% charge
• If empty for over five years - full council tax rates will be payable plus an additional 200% charge
• If empty for over ten years - full council tax rates will be payable plus an additional 300% charge

Exemptions from long term empty premium

Effective from 1 April 2025 these exemptions apply to the long term empty premium:

• A property which is being actively marketed for sale or rent - this applies for a maximum of 12 months from the date active marketing commenced, or until the property has been sold or rented, whichever is the sooner
• A property undergoing probate - this applies for 12 months from the date that probate was granted
• A property empty due to someone residing in job-related armed forces accommodation
• An annexe which forms part of, or being treated as, part of the main dwelling - this will not apply to annexes not being used as part of the main residence

If you believe an exemption to the empty home premium will apply, email counciltax@basildon.gov.uk quoting your Council Tax reference number.

Please be advised; failure to notify us of a change in your circumstances within 21 days, or applying for a discount or exemption you are not entitled to, will result in a penalty of up to £280 being issued.

Apply for a Council Tax Empty And Unfurnished Property Discount

Are you using e-Services yet?

The easiest way to apply for a disability reduction is via e-Services, a free online portal to help you manage your council tax account. Use your secure online account to upload supporting evidence and track your application for an empty property discount as it progresses.

 Login or register for e-Services with your phone/computer here

If you are applying on behalf of someone else, please use the following link Council Tax Discounts/Exemptions Application (opens new window)