Long term empty property premium
The empty property premium is an extra charge you must pay when your property remains empty and unfurnished. The empty period starts from when the property first became empty and unfurnished, even if the owner has changed during that period.
The government introduced an amendment to legislation in October 2023 - the Levelling-up and Regeneration Act 2023 - which lets councils charge a Council Tax premium from 1st April 2024 on properties that are empty and unfurnished after 1 year and not 2 years.
Charges
| Duration | Charge | |
|---|---|---|
| 1 to 5 years | a premium of 100% making a total payable of 200% of the full Council Tax charge | |
| 5 to 10 years | a premium of 200% making a total payable of 300% of the full Council Tax charge | |
| More than 10 years | a premium of 300% making a total payable of 400% of the full Council Tax charge |
To ensure the Council Tax is correct, please tell us when your property is either sold or let, providing full details of the new tenants or owner.
Second home premium
For properties only lived in occasionally (periodically occupied) a premium of 100% in addition to the standard rate of Council Tax for the property is planned to take effect from 1st April 2025. See our discounts and exemptions page for further information about the second home premium.