Council Tax on second homes and empty properties

You will have to pay Council Tax on an empty property.

However, under certain circumstances, there may be an exemption applicable, for example where they are homes:

  • Of someone in prison (except for not paying Council Tax or a fine)
  • Of someone who's moved into a care home or hospital
  • Of someone who has had to leave their property to receive care
  • Of someone who has had to leave their property to provide care
  • That have been repossessed
  • That cannot be lived in by law
  • That are empty because they've been compulsory purchased or a demolition order has been obtained
  • Owned by someone who has died. In this instance, the property may be exempt up to the date that probate is granted. A further exemption may be granted for up to 6 months after the date of probate if ownership of the property is not transferred.

Empty Property Premium Charges

Currently an additional 100% empty property premium is charged for properties that have been unoccupied and unfurnished for over 2 years.

As a result of changes to Council Tax Legislation, the Council will implement the following charges:

  • From 1 April 2020 a 200% empty property premium for properties that have been unoccupied and unfurnished for over 5 years;
  • From 1 April 2021 a 300% empty property premium for properties that have been unoccupied and unfurnished for over 10 years.

If you would like further information about empty property charges, please contact us with your enquiry.

Contact us about an empty property

Empty New Build Properties

The Council sends completion notices to new properties.

A completion notice tells you the day we think that the property is complete. You have to start paying Council Tax from this date.

A property is complete when you finish the basic structure. For example, the exterior and interior walls are built, the floors are laid, and services are laid to the site. The property might still need more work before you can live in it. For example, installing a bathroom or kitchen.

We can serve a completion notices up to three months in advance if we expect you to complete the remaining work in that time.

Contact us about a completion notice

Council Tax on Second Homes

You must pay full Council Tax on a Second home. To be deemed a Second Home, the property must be furnished.

If you are required to live elsewhere due to a condition of your contract of employment you may be eligible for a 50% Job Related discount on a second property in Rotherham.

Further information regarding this reduction may be found here: Job related 2nd home discount application