Council Tax Long-Term Empty Premium Charge
An additional amount of council tax (a premium) is charged when a property has been unoccupied and unfurnished for one year or more. As of 1 April 2024, the premium is set at 100%.
This means you will be charged an additional 100% on your council tax for any properties you own that have been empty and unfurnished for one year or more.
This premium applies to the property. A change of ownership or tenancy will not affect the premium.
If you buy a property that has been empty and unfurnished for one or more years you will still have to pay 200% council tax. The premium will be removed if the property becomes furnished and someone moves in.
If the premium affects you we will write to you and send you a new council tax bill.
Premium charges
From 1 April 2024 the following premiums apply:
- 100% premium for properties empty 1-5 years
- 200% premium for properties empty 5-10 years
- 300% premium for properties empty 10 years +
There are two types of property that are not affected by the premium:
- property which is left empty by a member of the armed services, who is away as a result of their service;
- only part of a building which forms a single property is empty, for example, an annexe.
From the 1st April 2025, there will be exceptions to the premium charges. Further information on this can be found on our exceptions to premium charges web page.
A new premium charge will be introduced from the 1st April 2025 if your property is furnished, and used as a second home, further information on this can be found on our second homes premiums web page.
If your bill shows a long-term empty premium and you think that your property is in one of the above categories please contact us straight away.
