Council Tax for empty properties and second homes
In some situations you can get a Council Tax reduction for an unoccupied property. But in most circumstances, you must pay Council Tax even when a property is unoccupied.
Find information here about a premium charge.
Cheshire East Council have made the decision to charge an additional 100% to properties that have been unoccupied and unfurnished for a continuous period of 1 year. Prior to 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, properties that are empty for 1 year or more, the council tax charge will increase by 100% (double the usual bill).
- The premiums for properties that are empty for 5 or more, or 10 or more years, will remain unchanged.
Charges prior to 1 April 2024
Premium charge details
Time empty/unfurnished | Premium charge | What you pay |
0 to 2 years |
N/A |
100% |
2 to 5 years |
100% |
200% |
5 to 10 years |
200% |
300% |
10 years or more |
300% |
400% |
Charges from 1 April 2024
Premium charge details
Time empty/unfurnished | Premium charge | What you pay |
0 to 1 year |
N/A |
100% |
1 to 5 years |
100% |
200% |
5 to 10 years |
200% |
300% |
10 years or more |
300% |
400% |
Second home premium
From 1 April 2025 a premium will be applied to properties that are classed as second homes.
For Council Tax purposes second homes are properties that are furnished but where no-one lives as their main residence.
Types of unoccupied property reductions
Where we can give a reduction, the reductions can be up to 100%. Apply for a reduction if you think you qualify and then keep paying until we confirm the reduction. Don't just stop paying.
You can check if you are eligible for an unoccupied property reduction using the Council Tax reduction form:
Apply for Council Tax reduction
Information about the reductions available along with details of any evidence you may be required to supply can be found by clicking on the reduction titles below.
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What happens after you apply for a Council Tax reduction
We'll get back to you to tell you whether or not you can get a reduction. This can take up to 25 working days. It might take longer if we have to visit the property or need more information.
You must let us know straight away if anything you've told us changes.
Reductions will show on your bill as being for the whole year even when they are only for a fixed time period. We will send you a new bill when the reduction is coming to an end. If you think you should keep getting the reduction, you will need to apply again.
For more information, you can contact the Council Tax team.
Backdating reductions
You can ask us to backdate a reduction. If evidence is not provided, we will not normally backdate for more than 12 months from the date that the claim is received. If satisfactory evidence has been supplied, we will not normally backdate for more than 6 years from the date the claim is received.
If someone else is helping you sort out your Council Tax
You can give us permission to talk to someone who is helping you sort out your Council Tax by signing our authority to disclose form.
Council Tax enquiry form
If you're unable to use our forms or have any questions about your bill you can call the Council Tax Customer Service Team on 0300 123 5013 during normal office hours, 8.30am to 5pm Monday to Friday, excluding bank holidays.
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Page last reviewed: 14 November 2024
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