Empty property premium charges
An additional Council tax empty property premium is charged for properties that are deemed to be long term empty properties, and have been unoccupied and substantially unfurnished for over 1 year.
The amount of this is dependent on the length of time the property has been empty:
Premium Charges are applied at the following rates:
- 100% empty property premium for properties that have been unoccupied and unfurnished for over 1 year.
- 200% empty property premium for properties that have been unoccupied and unfurnished for over 5 years
- 300% empty property premium for properties that have been unoccupied and unfurnished for over 10 years
Exceptions to the Unfurnished Premiums
From 1 April 2025 there are circumstances where a premium may not be charged.
- Dwellings which are or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.
- Annexes forming part of, or being treated as part of, the main dwelling.
- Dwellings being actively marketed for sale or a property that has been sold that is awaiting completion (12 months limit).
- Dwellings being actively marketed for let or an agreed tenancy with a future tenancy start date (12 months limit).
- Unoccupied dwellings which qualify for a class F exemption and are now subject to probate (12 month from grant of probate/letter of administration)
- Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit).
Exceptions to the premium charges
If you would like further information about empty property charges, please contact us with your enquiry.
