Council Tax long-term empty premium charge
Council Tax Premiums
An additional charge (premium) can be applied to your Council Tax bill in certain circumstances. Council Tax premiums benefit our district and communities as an incentive to encourage empty or under utilised homes back into use.
Unoccupied and furnished properties (second homes)
From 1 April 2025, a Council Tax premium of 100% will be applied to an empty and furnished property, which is not used as anyone's main home. The premium will increase the Council Tax payable to 200%.
Long term empty properties
From 1 April 2025, a Council Tax premium is charged when a property has been empty and unfurnished for one year or more. The following premiums apply:
- for properties that have been empty and substantially unfurnished for one year, but less than five years, the premium will be 100%
- for properties that have been empty and substantially unfurnished for five years, but less than 10 years, the premium will be 200%
- for properties that have been empty and substantially unfurnished for 10 years or more, the premium will be 300%
As this premium applies to the property, a change of ownership or tenancy will not affect the premium. If when you purchased or leased your property it had already been empty and unfurnished for one year or more, you will have to pay the extra Council Tax charge. The additional charge can only be removed by bringing your property back into use.
The provision given to local authorities to charge a premium is intended to be a tool to help local authorities to:
- maximise the use made of existing housing stock within the district, with the objective of unoccupied homes being released to become fully occupied
- increase the supply of affordable housing and enhance the sustainability of local communities.
Further information for the number and value of premiums is available upon request.
Exceptions to the premium
No premium will be charged on the following properties providing the criteria for the exception is met:
- Armed Forces accommodation (job related) – a property which is left empty by a member of the armed services, who is away from the property as a result of their service
- a property which forms part of a single property, for example, an annexe
- occupied and furnished caravan pitches and boat moorings
- furnished seasonal homes where all year occupation is specified as holiday accommodation only or where all year occupancy is prevented by a planning condition.
Exceptions to the premium – time limited
No premium will be charged on the following properties, providing the criteria for the exception is met, for a maximum period of 12 months:
- a property being actively marketed for sale
- a property being actively marketed for let
- a property where probate has been granted within the last 12 months
- an unfurnished property in need of or undergoing structural alteration and/or major repair.
Tell us about your property
You can let us know if you think your property meets the exception criteria: