Empty properties, second homes and empty home reviews

You must pay Council Tax on properties that are any of the following:

empty and unfurnished
empty or furnished
second homes not related to jobs
uninhabitable

These properties won't qualify for discounts or exemptions unless the Valuation Office Agency (VOA) removes them from the Council Tax rating list. Only derelict properties can be removed, not those undergoing refurbishment.

For more details, visit the Valuation Office Agency website. You can also call 0300 0501 501.

Empty property premium

If your property is empty and unfurnished for more than one year, an extra amount of Council Tax is charged. This is known as a premium. The premium applied depends on the length of time the property has been empty.

Long-term empty property premium

1 or more years but under 5 years: a premium of 100%, (this means a charge of 200%)
5 or more years but less than 10 years: a premium of 200%, (this means a charge of 300%)
10 or more years: a premium of 300% (this means a charge of 400%)

Second homes premium

Second homes for Council Tax purposes are properties that are substantially furnished and unoccupied or have no permanent resident. The London Borough of Waltham Forest does not grant any reduction for second homes.

From 1 April 2025, if you own or rent a property considered a second home, you will be charged a 100% premium (twice the usual Council Tax). Unlike the empty home premium, this will remain until the property is let, sold, or occupied. This includes:

furnished properties which are unoccupied between tenants
properties occupied periodically as second homes

Exceptions to long-term and empty property and second home premiums

There are some exceptions to the long-term empty property and second home premium.

Classes of dwellings	Application	Definition
Class E	Long-term empty homes and second homes	Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.
Class F	Long-term empty homes and second homes	Annexes forming part of, or being treated as part of, the main dwelling.
Class G	Long-term empty homes and second homes	Dwellings being actively marketed for sale (12 months limit).
Class H	Long-term empty homes and second homes	Dwellings being actively marketed for let (12 months limit).
Class I	Long-term empty homes and second homes	Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration).
Class J	Second homes only	Job-related dwellings.
Class K	Second homes only	Occupied caravan pitches and boat moorings.
Class L	Second homes only	Seasonal homes where one of the following apply: year round, permanent occupation is not allowed specified for use as holiday accommodation only planning condition prevents occupancy for more than 28 days continuously
Class M	Long-term empty home only	Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit).

Read more about exception classes at GOV.UK. You can also find more information about Council Tax premiums on long-term empty homes and second homes.

Empty home review

We review empty and second homes in the borough to ensure our records are accurate and up to date.

If you receive a review letter, it is important that you respond by the date given on the letter.

Telling us about a change

You can use the online form to tell us about any changes to your property and attach any evidence required.

You need to tell us if, for example:

your property is now sold
you have tenants living at the property
you're carrying out major works or refurbishments at the property
your property is uninhabitable

Your property will not be considered uninhabitable if major work or refurbishments are being carried out.

If nothing at your property has changed, you should still use the form to tell us.

Evidence you can provide

Documents you can attach when sending your form include:

photographs of the property to verify its condition and occupancy status
copies of marketing materials if the property is for sale or let, such as estate agency listings or rental agreements
details of any repairs or alterations
copies of probate documents or letters of administration

Contact us about Council Tax

If you can’t find what you need online, use this form to contact us about Council Tax.

Council Tax online query form