Council Tax Long-Term Empty Premium Charge
An additional amount of council tax (a premium) is charged when a property has been empty for two years or more. As of 1 April 2019, 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 two years 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 two 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.
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.
If your bill shows a long-term empty premium and you think that your property is in one of these categories please contact us straight away.
Premium charges
From 1st April 2019
- 100% premium for properties empty 2 years +
From 1st April 2020
- 100% premium for properties empty 2-5 years
- 200% premium for properties empty 5 years +
From 1st April 2021
- 100% premium for properties empty 2-5 years
- 200% premium for properties empty 5-10 years
- 300% premium for properties empty 10 years +