Empty properties

Unoccupied and unfurnished properties

From 1 April 2019, a full Council Tax exemption is applicable from the date a property first becomes empty and unfurnished for a maximum period of 28 days.  Once the 28 day exemption period has expired, a full Council Tax charge becomes payable.   

This exemption is awarded against the property and not the owner. This means that if you purchase a property that has already been unoccupied and unfurnished for over 28 days, you could be liable to pay a full Council Tax charge straight away if the property remains empty.

You will also pay 100% Council Tax if your home needs major building repairs or is being altered.

Unoccupied furnished properties and holiday homes (second homes)

If you own an unoccupied, furnished property or a holiday home you will be liable to pay a 100% Council Tax charge. Typically, a second home is a furnished property that is no one’s main residence.

From 01 April 2025, Colchester City Council will be implementing a 100% additional premium on second homes that are mainly used as holiday accommodation. This will not apply to second homes that are charged Business Rates. We will provide further information regarding this premium later in the year.

If you have an unoccupied, furnished house because you must temporarily live somewhere else due to work commitments, we may be able to award you a 50% job-related discount.

Email council.tax@colchester.gov.uk if you think this may be applicable.

Council Tax additional premiums

A premium is payable in respect of long-term empty properties. This additional charge is paid on top of the standard Council Tax bill. The premium is intended to:

• bring long-term empty homes back into use to provide safe, secure and affordable homes
• generate funding to support the delivery of local services.

On 26 October 2023, the Levelling Up and Regeneration Act 2023 received Royal Ascent giving billing authorities the ability to:

• charge a Council Tax premium on unoccupied and unfurnished properties after one year instead of two from 1 April 2024.
• charge a Council Tax premium on second homes from 1 April 2025. Typically, a second home is a furnished property that is no-one’s main residence.

Colchester City Council has decided to charge an additional 100% premium on properties that have been unoccupied and unfurnished for a continuous period of 1 year. Before 1 April 2024, the additional charge became due after a property had continuously been unoccupied and unfurnished for 2 years.

Below is a summary of the changes to the empty homes premium charge: 

• From 1 April 2024, empty properties for 1 year or more will attract a 100% additional premium. (double the standard bill).
• The premiums for properties that are empty for 5 years or more and 10 years or more will remain unchanged.

Charges before 1 April 2024

Charges from 1 April 2024

The term 'substantially unfurnished' is not defined in the legislation.

However, we consider a dwelling substantially unfurnished if it does not contain sufficient furniture or white goods to allow someone to comfortably live there e.g. beds, sofas, tables, fridge freezer, cooker.

Other Local Authorities may have different policies.

Please also note that we look at the date the property became empty, not when you took ownership. For example, if your property became empty on 1 April 2023 you will be charged the premium from 1 April 2024 even if you bought it in December 2023.

If you are looking to purchase a new property which is currently unoccupied and substantially unfurnished, contact us to find out how much you might have to pay in Council Tax so you can consider this as part of your overall budget.

Exempt properties

In certain circumstances, an empty property may be exempt from Council Tax. Find out more about exempt properties