Choose the option that matches reality, not what you would like the council to think: second home (furnished, nobody's main residence), empty and furnished, empty and unfurnished, empty and undergoing major renovation, long-term empty for 1+, 5+ or 10+ years.

The honest status drives every calculation downstream and is what the council will determine on inspection.

Pick the council tax band (A to H in England, A to I in Wales) and the local billing authority. The tool pulls the standard band charge plus the local policy on premium percentages, which vary considerably between councils.

Some councils have not adopted the 100% second-home premium for 2025/26; others have gone straight to it.

State how long the property has been in its current status and tick any exemptions: probate, owner in care, owner serving overseas, structural repair, listed-building works, repossession.

Each exemption is matched against Class definitions B, C, F, etc., and the calculator applies the correct relief or premium.

The result panel shows the standard band charge, the premium uplift in pounds, the total annual bill and the equivalent monthly cost. A breakdown shows police, fire, parish and adult-social-care precepts separately so you can see where the money goes.

The forecast shows what your liability becomes if the property remains empty for another 1, 3, 5 and 10 years, including the jump from 200% to 300% to 400%. This is the figure most owners underestimate when they leave a problem property unresolved.

The exit options panel ranks practical routes: short-term let with a real tenant, marketing for sale at a realistic price, claiming a renovation exception, applying for hardship relief, or selling at auction. Each option shows likely monthly cost vs continuing to pay the premium.

The Levelling-up and Regeneration Act 2023 gave English councils new powers from April 2024 to charge a 100% premium on properties empty for 1+ year (down from 2 years), and from April 2025 to charge a 100% premium on furnished second homes. Wales has had similar powers since 2017 and many Welsh councils now charge 200% to 300%.

The policy aim is to push under-used housing back into the market in areas with severe affordability pressure. The effect on owners is a step-change in holding cost: a band D second home in a 200%-premium council costs roughly £6,000 a year vs £2,000 before.

The Council Tax (Exempt Dwellings) Order classifies empty-dwelling situations alphabetically:

• Class B: empty and owned by a charity (up to 6 months)
• Class D: occupier in prison
• Class E: occupier in a care home or hospital
• Class F: deceased owner, until 6 months after probate
• Class G: empty due to legal prohibition on occupation
• Class L: repossessed by mortgage lender

These full exemptions override premiums. Beyond them, councils may apply local discretionary discounts, typically 0% to 50% for short empty periods, or hardship relief in genuine financial difficulty.

The most-misunderstood rule is the renovation exception. To pause the empty-home premium, works generally must be structural or render the property uninhabitable, evidenced by building-control sign-off, structural engineer reports or major works contracts.

Painting, kitchens, bathrooms and re-flooring usually do not qualify. The exception, where granted, lasts up to 12 months and does not reset the clock that triggered the original premium.

Councils audit renovation claims aggressively. Keep dated photos, receipts and a written project plan from day one to defend any challenge.

Common legitimate routes out of the empty-home premium:

• Let to a real tenant on an AST for at least 6 weeks of genuine occupation
• Move in family member as their sole or main residence
• Convert to multiple self-contained units, each with own band
• Apply for re-banding if substantial alteration warrants it
• Sell at auction if holding cost exceeds expected uplift

Avoid token measures: a one-night stay, dropping a kettle in the kitchen and turning on a radiator does not reset the clock and councils now share data with utility providers to detect sham occupation.

Wales: councils may charge up to 300% on long-term empty homes and second homes. Many tourist-pressured councils (Gwynedd, Pembrokeshire) have adopted the maximum.

Scotland: councils may charge up to 100% premium after 12 months empty, with discounts available for properties actively marketed for sale or rent.

Northern Ireland: a different domestic rates system applies, with a Maximum Capital Value cap and no direct equivalent of the empty-home premium.