England and Wales, financial year 1 April 2026 to 31 March 2027, split day by day.
Example default: England average Band D for 2026/27, £2,392. Use your own council's figure.
| Period | Days | Charge | Cost |
|---|
Estimate only, check with your council. Councils choose whether to charge a premium and at what rate up to the legal maximum. Discounts, exemptions and Council Tax Reduction are not included.
This council tax empty homes premium calculator shows owners of empty homes and second homes in England and Wales what the 2026/27 bill will be once a council premium is added. It follows the rules in the GOV.UK guidance on empty homes and second homes premiums, and it splits the year day by day when the home passes a 1, 5 or 10 year mark. Figures checked October 2026.
Quick answer: In England a council can add up to 100% once a home has been empty and unfurnished for 1 year, 200% after 5 years and 300% after 10 years. The council tax empty homes premium calculator multiplies your band charge by 2, 3 or 4 for each part of the year. Welsh councils can charge up to 300%.
In This Guide
What Is the Council Tax Empty Homes Premium?
The empty homes premium is an extra percentage of council tax that a council may charge on a home that has been unoccupied and substantially unfurnished for at least 1 year. It is a choice for each council, not an automatic charge, and the aim is to push owners to bring homes back into use.
The sum in plain words is: bill = annual band charge × (1 + premium percentage), worked out for each day at the rate that applies on that day. A 100% premium doubles the bill, 200% trebles it and 300% quadruples it. The annual band charge comes from your council's Band D figure scaled by the statutory ninths: Band A is 6/9 of Band D, Band E is 11/9 and Band H is 18/9.
How Much Is the Empty Homes Premium in 2026/27?
In England the maximum is 100% from 1 year empty, 200% from 5 years and 300% from 10 years, and these limits have applied since 1 April 2024. In Wales a council can charge up to 300% on long-term empty homes and on second homes, a ceiling in place since 1 April 2023, and it may set different rates for different lengths of time empty.
| Situation | England maximum | Wales maximum | Bill on £2,392 Band D |
|---|---|---|---|
| Empty under 1 year | No premium | No premium | £2,392 |
| Empty 1 to 5 years | 100% | 300% | £4,784 (England) |
| Empty 5 to 10 years | 200% | 300% | £7,176 (England) |
| Empty 10 years or more | 300% | 300% | £9,568 (England) |
| Second home, furnished | 100% | 300% | £4,784 (England) |
Take Sarah, who inherited her aunt's Band D house in a council charging the full English rates. The house has stood empty and unfurnished since 1 September 2021. The average Band D charge for 2026/27 is £2,392 according to the official council tax levels for 2026 to 2027, so her normal bill would be £2,392. From 1 April to 31 August 2026 (153 days) she pays double, £2,005.35. On 1 September 2026 the house reaches 5 years empty, so the remaining 212 days are charged at three times the normal rate, £4,167.98. Her 2026/27 bill is £6,173.33, of which £3,781.33 is premium.
How to Use the Council Tax Empty Homes Premium Calculator
Step 1: Choose the Nation and Property Type
Pick England or Wales, then say whether the home is empty and unfurnished or a furnished second home with nobody living there as their main home. Scotland and Northern Ireland use different rules, so they are not covered.
Step 2: Enter Your Band Charge
Type your council's Band D charge from its website or last bill and choose your band. If you already know the yearly charge for your band, switch to your own band charge and enter it directly.
Step 3: Add the Empty Date and Council Rates
Enter the date the home first became empty and unfurnished, including time under a previous owner, because councils count the time the property has been empty, not the time you have owned it. If you need the exact number of days, the days between dates calculator gives it quickly. Then set the rates your council actually charges and tick the exception box if one applies.
Step 4: Read Your Bill and Period Table
The council tax empty homes premium calculator then shows the full 2026/27 estimate, the premium part, the rate on 1 April 2026 and the date the next tier starts. The table splits the year into periods so you can match each line against your council's demand notice.
When Does the Empty Homes Premium Not Apply?
The premium does not apply in the first year a home is empty, or when the home falls into one of the exception classes set out for England. The main ones are:
- Class E: the main home of someone living in armed forces accommodation for their job.
- Class F: an annexe used as part of the main home.
- Classes G and H: a home actively marketed for sale or for let, for up to 12 months.
- Class I: an empty home after probate is granted, for up to 12 months.
- Class M: a home needing or undergoing major repairs or structural work, for up to 12 months (empty homes only).
- Classes J, K and L: job related homes, occupied caravan pitches and boat moorings, and seasonal homes with planning limits (second homes only).
Moving furniture in does not stop the clock on its own. A home only stops counting as empty if it is occupied or substantially furnished for at least 6 weeks in a row, so short lets of a few days usually change nothing. If you plan to sell after clearing the property, the mortgage overpayment calculator helps you see what releasing that cash could save on your own mortgage.
Does the Premium Apply to Second Homes?
Yes, if the council has adopted it. Since 1 April 2025 councils in England can add up to 100% to a furnished home that is nobody's main residence, and some councils start later because they had to give a year's notice. In Wales the second homes ceiling is 300%, and the Welsh Government publishes the rates each council has set. Switch the council tax empty homes premium calculator to second home and enter that rate to see the cost, then check your council's decision before budgeting.
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How we checked this tool: the Tools Veria Editorial Team built this tool by hand, checked it against the official rules or published standards where they apply, and tested it against worked examples. Results are estimates for planning, not personal financial or tax advice. Read our editorial policy and disclaimer, or report an error.
Frequently Asked Questions
How long does a property have to be empty for the council tax premium?
In England and Wales a premium can start once a home has been unoccupied and substantially unfurnished for 1 year in a row. In England it can rise to 200% at 5 years and 300% at 10 years.
Does a new owner restart the empty homes premium clock?
No. The council counts how long the property itself has been empty, so time under the previous owner still counts. The clock only resets if the home is occupied or furnished for at least 6 weeks in a row.
What is the maximum council tax premium on an empty home in England?
The maximum is 300% for a home empty 10 years or more, which makes the bill four times the normal charge. It is 200% from 5 years and 100% from 1 year.
Can I avoid the premium while I am selling an empty house?
Yes, for a while. If the home is actively marketed for sale at a realistic price, Class G gives an exception from the premium for up to 12 months. You still pay normal council tax.
How much council tax do I pay on an inherited empty house?
No council tax is usually due until probate is granted and for up to 6 months after, while the home stays empty in the deceased's name. Class I then keeps the premium off for up to 12 months from the grant.
Is the second home council tax premium the same in Wales?
No. Welsh councils can charge up to 300% on second homes, while English councils are capped at 100%. Each council sets its own rate, so check its published decision for 2026/27.