Empty properties and second homes

Long term empty properties

For Council Tax purposes, a long-term empty property is defined as a home which is both unoccupied and substantially unfurnished for a continuous period of at least 1 year. Such properties will be charged a premium in addition to the base charge depending on the length of time they have been empty. In Bristol, charges apply as shown below:

From 1 April 2025 there are some exceptions to the long term empty premium charges, however, being excepted from any premium charges still means that in most cases the full standard Council Tax charge is payable. 

Second homes

For Council Tax purposes, we consider a property a 'second home' where it is substantially furnished but nobody uses the property as their only or main home. 

From the 1 April 2025 Bristol City Council will charge a 100% premium (twice the normal charge) on such properties unless they qualify for one of the exceptions listed in the Contents above.

If you have been sent a bill showing premium charges but you believe one of the exceptions could apply, let us know and send us any requested evidence using our council tax general enquiry form. 

We will not process your application unless the evidence required is received. You should continue to pay in line with any bills you have received whilst you await the outcome of your application.

If the property was the only or main home of someone who has had to leave the property empty because as a requirement of their job they have to live in armed forces accommodation, it's excepted from premium charges.

You will need to provide evidence from your employer.

If the property is an annexe forming part of or being treated as part of the main dwelling, it's excepted from premium charges.

This exception is time-limited and can apply for up to 12 months from the point that the dwelling has first been marketed.

The exception ends when either the 12-months has expired or the property is sold or no longer actively marketed.

This exception can only apply once for the same owner of a particular property.

You will be asked to provide the following evidence:

• evidence that the property is clearly advertised for sale
• a letter from the estate agent or solicitor dealing with the sale confirming that it is advertised at a fair market rate
• a copy of the EPC certificate contained in the sale particulars
• evidence of any other reasonable steps you have taken to sell the property

This exception is time-limited and can apply for up to 12 months from the point that the dwelling has first been marketed.

The exception ends when either the 12-months has expired or the property is let or no longer actively marketed.

This exception can only apply again on the same property following a continuously let period of at least 6 months.

You will need to provide the following evidence:

• evidence that the property is clearly advertised for let
• a letter from the letting agent or evidence that similar properties attract the same or similar rent, confirming that it is advertised at a fair market rate
• a copy of the EPC certificate contained in the sale particulars
• evidence of any other reasonable steps you have taken to let the property

Where the property has fallen with in exempt class F (0% payable for up to 6 months following probate) because the previous resident has died, it can be excepted from the premium charge for up to a further 6 months where a full charge would apply.

The exception ends when either:

• a full 12 months have expired following the grant of probate
• the property has changed owner by being transferred to the beneficiaries
• the property is sold

Properties under major repair or structural alteration may be excepted for up to 12 months.

Where the repairs are completed in less than 12 months the excepted applies for up to 6 months or until the end of the 12 months, whichever is sooner.

The exception cannot apply again unless the property has been sold. 

If the property becomes substantially furnished and becomes a second home (see below) without a resident than the exception ends. You will need to provide evidence to support your application for this exception.

See also apply for a council tax discount for an empty property having major repairs, as you may qualify for a discount.

We will not process your application unless all the evidence required is received. You should continue to pay in line with any bills you have received whilst you await the outcome of your application.

Where a property is provided by an employer, solely used for workers and it is furnished and no one's main home, it can be excepted from premium charges.

You may have to provide a contract of employment or tenancy agreement which shows that employees must live in the property in question.

These properties already receive a 50% council tax discount when unoccupied.

Where a pitch or mooring is occupied by a caravan or boat but it is no one's main residence, it will be excepted from premium charges.

A 50% council tax discount applies in these circumstances.

We may visit the pitch or mooring to confirm these details.

An exception can apply where a property cannot be occupied permanently. One of the following must apply and you may be asked to provide evidence:

• there are planning restrictions in place stating that the property cannot be used as a main residence
• there are planning restrictions in place which state that the property cannot be occupied for at least 28 continuous days in a year

Tell us about an empty property

You can tell us that a property is unoccupied and unfurnished, and send us evidence, by using our Council Tax enquiry form: