Skip to content
In this section
Share this page

Unoccupied homes

Council tax is payable on unoccupied properties in some circumstances.

Property discounts

If you have a property that is unoccupied and unfurnished, there is no charge for the first calendar month. After this, the charge to pay goes up to the full amount, unless an exemption applies (see exemptions.)

This discount always starts from the day the property first becomes unoccupied and unfurnished. If you buy or rent a property that is already unoccupied, this discount does not start again when you acquire it, as it applies to the property and not the individual.

The empty property must be occupied for at least six weeks before a further discount can be applied.

If you have a property that is a second home, or furnished but not occupied as any person’s main home, you will be charged 100 per cent with immediate effect, unless an exemption applies (see exemptions.)

These changes were part of the Government’s Localism Agenda, and are in support of the council’s Empty Homes Strategy to help encourage the quick letting or reoccupation of properties in Leicester.

Long-term unoccupied levy (premium)

From 1 April 2024, the Long Term Empty Property Premium for properties that have been left empty and substantially unfurnished will be as follows, unless an exemption applies:

  1. for properties that have been left empty and substantially unfurnished for periods of 1 year but less than 5 years, a Long Term Empty Premium to be charged at 100%; and
  2. for properties that have been left empty and substantially unfurnished for periods of 5 years but less than 10 years, a Long Term Empty Premium to be charged at 200%; and
  3. for properties that have been left empty and substantially unfurnished for periods of 10 years or more a Long Term Empty Premium to be charged at 300%.

Properties subject to the premium will be charged the premium on top of their Council Tax charge for periods commencing on or after 1 April 2024.

Dwellings occupied periodically

From 1 April 2025, properties that are occupied periodically (often referred to as ‘second homes’) will be subject to a 100% premium if the following conditions are met:

  1. there is no resident of the property; and
  2. the property is substantially furnished

Properties subject to the premium will be charged the premium on top of their Council Tax charge for the periods commencing on or after 1 April 2025. This may be revised before April 2025 to permit exemptions.