Council tax for empty and second homes

If your property is empty, you must still pay council tax. If it is empty for longer than a year, your council tax bill for that property will go up. You must also pay extra council tax on your second home except for certain types.

Empty properties

An empty property is a home that you are not using and no one is living in.

Empty for one year

You must still pay the full council tax bill for the year on any empty property in Islington that is either:

• having major repairs or structural changes done
• not being lived in and is mostly unfurnished.

Empty for longer than a year

If your property is not being lived in and is mostly unfurnished for more than a year, your council tax will be double (200%) the standard rate after the first year.

For example, if your standard bill for the year is £2,011.82 and you leave your property empty for three years, you must pay:

• £2,011.82 in the first year
• £4,023.64 each year after that.

Empty for between five and ten years

• Your council tax bill will be triple (300%) the standard rate for each year your property is empty over five years and up to ten years.
• For example, if your standard bill for the year is £2,011.82 and you leave your property empty for seven years, you must pay:
  • £2,011,82 in the first year
  • £4,023.64 in the second, third, fourth and fifth year
  • £6,035.46 each year after that.

Empty for over ten years

• Your council tax bill will be four times (400%) the standard rate for each year your property is empty over ten years.
• For example, if your standard bill for the year is £2,011.82 and you leave your property empty for 11 years, you must pay:
  • £2,011.82 in the first year
  • £4,023,64 in the second, third, fourth and fifth year
  • £6,035.46 in the sixth, seventh, eighth, ninth and tenth years
  • £8,047.28 each year after that.

When you won’t be charged extra for an empty property

You will only pay the standard rate of council tax for one year for these empty properties: 

• Inherited properties after probate or letters of administration are issued - you must start paying the standard rate of council tax after the property is sold, has a new owner or has been inherited
• Properties for sale or let - if a property is on the market for sale or let, there will be no extra council tax until after a property is let, sold or taken off the market
• Empty homes that are still having major repairs or structural changes.

Second homes

From 1 April 2025, you must pay double (200%) your standard council tax rate each year on your second home if it is both:

• not your main home
• mostly furnished.

For example, if your standard bill for the year is £2,011.82, you will pay that amount in the first year then £4,023.64 each year after that.

This includes if it is available for rent but no one is living there yet, but while your second home is for sale or let you will only have to pay the standard rate for the year.

When you won't be charged extra for an empty second home

You will not have to pay extra council tax if your second home is:

• an annex that people can live in and is used as part of the main property - you will still pay double if the annex is not used as part of the main residence
• in your employment contract and you must live in it for your job - you will still pay double if you choose to buy a property to be closer to work but you have another home somewhere else
• a seasonal home where you aren't allowed to stay there all year.