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Council Tax and empty properties

Long term empty premium

For a property which has been unoccupied and unfurnished for over 12 months, from the 1 April 2024 an empty homes premium of 100% will be applied in addition to the standard Council Tax charge. A premium of 200% will be applied if the property has been empty between five and ten years. From 1 April 2021 a premium of 300% will be applied if the property has been empty more than ten years.

Should you purchase a property that is already empty, you should check with us the date the property first became empty and unfurnished to be able to determine when a premium would commence.

The provision given to local authorities to charge a premium is intended to be a tool to help local authorities to:

  • bring long-term empty homes back into use to provide safe, secure and affordable homes
  • support local authorities in increasing the supply of affordable housing and enhancing the sustainability of local communities

From 1 April 2025 all second homes will be subject to a 100% premium.

Further information on schemes that we offer to help bring properties back into use can be found on our housing pages.