Council tax on empty property

Where a property is no-one’s main residence, it's the owner of the property who becomes responsible for council tax.

We don't offer any discount for second homes which are furnished properties, and which are no-ones main residence; they attract full council tax with the following exceptions:

• Any dwelling which consists of a pitch occupied by a caravan, or a mooring occupied by a boat
• Where the property is classed as a job-related dwelling

With effect from 1 April 2025 owners of second homes will pay a 100% premium (subject to certain conditions).

As this premium applies to the property, a change of ownership or tenancy won't affect the premium. With effect from the 1 April 2024, if, when you purchased or leased your property it had already been empty and substantially unfurnished for one year or more, you'll have to pay the additional council tax charge. The additional charge can only be removed by bringing your property back into use by furnishing or occupying the property for a continuous six-week period.

The council tax premiums in respect of unoccupied and substantially unfurnished property are as follows:

Details of any changes will be shown on your council tax bill.

Under council tax regulations only two classes of dwelling are exempt from paying the council tax premium. They are:

• A dwelling which would otherwise be the sole or main residence of a member of the armed forces, who is absent from the property as a result of such service
• A dwelling which forms part of a single property that's being treated by a resident of that property as part of the main dwelling

We continue to offer a 100% discount for the first month where a property becomes both unoccupied and substantially unfurnished.

Where properties are both unoccupied and substantially unfurnished, and where the initial one-month 100% discount has expired, full council tax will be payable (until such time that the council tax premium applies).

If you own an empty home, our Empty Homes Team can help and support you to return the property to use. For more information please visit our empty homes pages, or you can email emptyhomes@shropshire.gov.uk. 

Please note that the Empty Homes Team is unable to assist with matters relating to council tax for the property. For information on council tax please see our council tax homepage.