In the UK, yes. The owner is responsible for council tax when a property is empty. This varies across the country, it could be totally zero rated when the prope

In the UK, yes. The owner is responsible for council tax when a property is empty. This varies across the country, it could be totally zero rated when the property is empty and unfurnished, or it could be that you have to pay entirely. Where I live, landlords can get one month free in any 12 month period for empty (no residents) and unfurnished (except for white goods) properties.