Council Tax and empty properties

Long term empty premium

For a property which has been unoccupied and unfurnished for over 24 months, an empty homes premium charge will be applied in addition to the standard Council Tax charge. A premium of 100% will be applied if the property has been empty for between two and five years. 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

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