If you own an empty property, you still have to pay the full council tax on that property. For the first two years that your property is empty, you pay the same amount of council tax that you'd pay if the property was occupied. If the property has been empty for more than two years, your property will be liable for additional charges, known as a premium.

This premium applies from two years after the property became unoccupied and unfurnished, rather than when you became liable for the council tax on that property.

Empty properties 

• Properties empty for up to two years: you will be charged the same amount of council tax as an occupied property - there are no discounts available for properties empty for up to two years.
• Properties empty between two and five years: an unfurnished property is charged at two times the amount of council tax as an occupied property - this is a 100% premium.
• Properties empty for more than five years: an unfurnished property is charged three times the amount of council tax as an occupied property - this is a 200% premium.
• Properties empty for more than ten years: an unfurnished property is charged four times the amount of council tax as an occupied property - this is a 300% premium.

Change in ownership

A property is classed as an 'empty property' from the date that the property becomes empty. So for example, if you buy a property that has been empty for more than five years, the council tax you pay will be on a property that has been empty for five years which is three times the amount of council tax as an occupied property.

Furnished and unoccupied properties

Furnished properties that have been unoccupied for over two years remain subject to 100% council tax.

Second homes needed for work

In some circumstances, you may be eligible for a 50% discount if your second home is job related. If you think you're entitled to this reduction you should email us at counciltax@milton-keynes.gov.uk.

If your circumstances change

If any of your circumstances change that could alter how much you pay, you need to let us know as soon as possible. Financial penalties may apply if you pay less when you're not entitled to. See www.milton-keynes.gov.uk/council-tax/discounts-and-reductions for more information.