The number of properties liable to pay council tax rose by 0.8% in the year to 10 September, according to government figures.
A statistical release from the Ministry of Housing, Communities and Local Government showed that 23.7m dwellings were subject to the tax in September.
Of these, 15.5m were liable to pay 100% because they are not subject to any exemptions or discounts.
There were 473,000 empty homes in September, up from 454,000 last year.
