Empty properties and second homes

If you own a property which is empty and substantially unfurnished, you will be charged Council Tax unless you qualify for an exemption. This includes properties that are:

• empty between tenants
• empty undergoing major repair
• left unoccupied by an owner or tenant who live elsewhere

You cannot claim a single person discount on an empty property.

Please notify us where you have been billed for a property which has since been sold or occupied using the following links:

• tell us if you have moved into the property or sold it
• tell us if you have let the property to tenants

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

If your property has been empty and substantially unfurnished for more than a year, your property will be charged a premium. The premium applied is dependent on the length of time the property has been empty and set out within the table below:

Exemptions to the empty premium

If a property meets any one of the criteria listed below, we will not charge the empty premium:

• 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 the property for which you are being charged a premium falls within any of these categories, please contact us.

Second homes

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 Haringey does not grant any reduction for second homes.  

From 1 April 2025, if you own a property which is considered a second home, you will be charged a 100% premium. This includes:

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

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

Please notify us where you have been billed for a property which has since been sold or occupied using the following links:

• tell us if you have moved into the property or sold it
• tell us if you have let the property to tenants

Exemptions to the second home premium

If a property meets any one of the criteria listed below, we will not charge the second home premium:

• 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 a job-related dwelling
• the dwelling is an occupied caravan pitches or boat mooring.
• the dwelling is occupied on a seasonal basis where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously

If you feel the property for which you are being charged a premium falls within any of the categories list above, please contact us.