Unoccupied properties

From 1 April 2013 empty properties, including second homes that are not job-related, attract the full council tax charge unless other exemptions are applicable. Where a property becomes unoccupied due to a death, or where the person solely liable for the council tax of an empty property dies, there is an exemption for Council Tax until:

  • the property becomes occupied by another person
  • on disposal of the property by the personal representatives of the deceased, whether to a beneficiary or upon sale
  • by the re-letting of a rented property so that the personal representative of the deceased is no longer liable to pay the rent (or licence fee)
  • where the property, or the tenancy, has not been disposed of six months after the date of the grant of probate or letters of administration, in which case the full council tax becomes payable
  • if you and your household leave your property temporarily empty with the intention of returning, the property will not be classed as empty/unoccupied and you continue to be liable for the Council Tax as you were before leaving

Empty Property Premium

The Council Tax Empty Property Premium was introduced by Parliament in 2013, as an incentive to push empty property back in to use. An additional 50% Council Tax has been levied on top of the normal Council Tax charge for properties which remained unoccupied and unfurnished for more than two years.

From the 1 April 2019, this charge increased to 100% on top of your normal Council Tax if your property has been unoccupied and unfurnished for more than two years.

As of the 1 April 2025, the council has made the decision based on the legislation to change the premiums on long-term empty dwellings. This enables the council to take a stepped approach, with increases over time. These are:

  • up to 100% for homes empty between 1 and 5 years
  • up to 200% for homes empty between 5 and 10 years
  • up to 300% for homes empty for over 10 years

The following exceptions will be considered, and proof will be required:

  • owners that reside in job related armed forces accommodation – Class E
  • an annex that is part of the main dwelling – Class F
  • the property is up for sale or rent and has been for less than 12 months – Class G/H
  • where probate has been granted within 12 months – Class I
  • major repairs – Class M

If you have recently rented or sold the property, you can advise us of the details at Report a change of address.

If you wish to rent your property there are many benefits in partnering with the Council to utilise your property through various schemes, including guaranteed rent, having an additional income and management support.

Let2Bex is the London Borough of Bexley working in partnership with local landlords to collectively meet Bexley's growing housing needs in a sustainable and collaborative way.

Council Tax for second homes

Second homes for the purposes of Council Tax are properties that you own for your personal use but is not your main residence and are substantially furnished. The London Borough of Bexley does not grant any reduction for second homes.

As of the 1 April 2025, the council has made the decision based on the legislation to add a premium of an extra 100% on properties classed as second homes.

The following exceptions will be considered, and proof will be required:

  • owners that reside in job related armed forces accommodation – Class E
  • an annex that is part of the main dwelling - Class F
  • the property is up for sale or rent and has been for less than 12 months - Class G/H
  • where probate has been granted within 12 months – Class I
  • job related dwellings (such as a school caretaker) therefore you are contractually obliged to live in another property – Class J
  • occupied caravan pitches and boat moorings – Class K
  • seasonal homes where permanent occupation is prohibited, specified use as holiday accommodation or planning condition preventing occupation for more than 28 days continuously – Class L

You cannot claim a single person discount for properties which are not your sole or main residence.

For further information on guidance on the implementation of the council tax premiums on long-term empty homes and second homes visit GOV.UK

Please contact the Council Tax Department for any applications or for further information: