What happens if your property is empty.
Last updated: 13 January 2026
Next review: 5 November 2026
You must pay Council Tax on properties that are any of the following:
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.
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.
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:
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:
|
| 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.
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. You can do this by filling in our Empty Home Review form.
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 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.
Documents you can attach when sending your form include:
If you can’t find what you need online, use this form to contact us about Council Tax.
