Empty homes and second homes

You have to pay council tax on a property if its:

• Empty and unfurnished
• Empty or furnished
• A second home that is not job related
• Uninhabitable

The above properties will not be eligible for a discount of exemption unless the Valuation Office Agency (VOA) removes the property from the Council Tax rating list.

To get a property removed from the Valuation list it must be deemed as derelict, a property undergoing refurbishment will not be considered. For further information please visit the Valuation Office Agency website or phone 0300 0501 501. 

Properties left empty for 1 year or more (premium charges)

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 long-term empty premium. The premium applied is dependent on the length of time the property has been empty and set out within the table below:

Please note: The empty period starts from when the property first became empty, even if the owner has changed during that period. 

The empty premium will stop when you move in or furnish the property.

Exceptions to the empty premium

From 1 April 2025, if a property meets any one of the criteria listed below, we will not charge the empty premium. You will need to provide evidence that supports this:

• the dwelling is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation
• the dwelling is an annexe which forms part of, or is being treated as part of, the main dwelling
• the dwelling is actively marketed for sale (12 months limit)
• the dwelling being actively marketed for let (12 months limit)
• the dwelling is unoccupied which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration)
• the dwelling is empty requiring or undergoing major repairs or structural alterations (12 months limit)

If your bill shows a long-term empty premium and you think that your property is in one of the above categories, please contact us immediately on

• 020 8496 3000 option 1
• or email at Revenue.services@walthamforest.gov.uk

Second homes for the purposes of Council Tax 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 which is 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 properties is let, sold or occupied.  This includes:

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

The following exceptions will be considered, and proof will be required:

• the dwelling is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation
• the dwelling is an annexe which forms part of, or is being treated as part of, the main dwelling
• the dwelling is actively marketed for sale (12 months limit)
• the dwelling being actively marketed for let (12 months limit)
• the dwelling is unoccupied which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration)
• Job related dwellings (such as a school caretaker), therefore you are contractually obliged to live in another property
• Occupied caravan pitches and boat moorings
• Seasonal homes where permanent occupation is prohibited, specified use as holiday accommodation or planning condition preventing occupation for more than 28 days continuously.

You cannot claim a single person discount for properties which are not your sole or main residence.  

Further information on exception classes can be found: 

• Guidance with exception classes, categorised E to M
• Guidance on the implementation of the council tax premiums on long-term empty homes and second homes - GOV.UK