Council tax premiums

An additional charge (premium) can be applied to your council tax bill in certain circumstances, such as if you own a second home or empty property.

Council tax premiums benefit our district and communities as an incentive to encourage empty or under-used homes back into use.

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 or more, but less than five years, the premium will be 100%.
For properties that have been empty and substantially unfurnished for five years or more, 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 help local authorities:

make better use of existing properties in the district by bringing empty ones back into full use
increase the supply of affordable housing to help local communities thrive.

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 forces, 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.

Tell us about your property

You can let us know if you think your property meets the exception criteria.

Tell us about an unoccupied and furnished property (second home):

Tell us about a furnished second home

Tell us about a long-term empty property that is unoccupied and unfurnished:

Tell us about an unfurnished second home

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Council tax premiums

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Council tax premiums

Unoccupied and furnished properties (second homes)

Long-term empty properties

Exceptions to the premium

Exceptions to the premium – time limited

Tell us about your property

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