Council Tax on empty properties and second homes

We want to encourage owners of empty properties to bring them back into use as homes for the people of Sheffield.

This is why there's a Council Tax premium applied to empty properties and second homes. 

Council Tax and long-term empty properties

If you own a property that’s been empty and unfurnished for 12 months or more, you could be charged additional Council Tax. This is called the Long-Term Empty Premium. 

The Council Tax premium increases the longer the property has been empty. This means properties that are empty and unfurnished for:

• 12 months to 60 months have an increase of 100%
• 60 months to 120 months have an increase of 200%
• 120 months or more have an increase of 300%

Exceptions

There are exceptions to this premium. Some of these are that:

• your property is actively marketed for sale (12-month limit)
• your property is actively marketed for let (12-month limit)
• your property requires, or is undergoing, major repairs or structural alterations (12 months limit)
• your property is an annex, which forms part of, or is treated as part of, the main dwelling
• your property is or would be your main residence if you were not residing in job-related armed forces accommodation

This list is not exhaustive. If you believe your property falls into one of these exceptions or that the property is not empty and substantially unfurnished, please contact ltepqueries@sheffield.gov.uk.

Council Tax and second homes

Exceptions

There are exceptions to this premium. Some of these are that:

• your second property is actively marketed for sale (12-month limit)
• your second property is actively marketed for let (12-month limit)
• your property is a job-related dwelling
• your property is, or would be, your main residence if you were not residing in job-related armed forces accommodation
• your property is a seasonal home, where year-round, permanent occupation is prohibited, and it’s specified for use as holiday accommodation (or there is a planning condition preventing occupancy for more than 28 days continuously)
• your property is an occupied caravan pitch or boat mooring
• your property is an annex, which forms part of, or is treated as part of, the main dwelling

This list is not exhaustive. 

If you believe your property falls into one of these exceptions, or that the property should not be considered a Second Home, please contact ltepqueries@sheffield.gov.uk.

If you want any advice on renting out your property, contact Private Rented Solutions.