Council Tax Premium for empty properties
Last Updated: 27 August 2021
Long term empty properties, which have been unoccupied and substantially unfurnished for at least two years, will pay a Council Tax Premium.
We are making the following changes to the Council Tax premium with effect from 1 April 2021. Previously long term empty properties paid a 50% premium making a total charge of 150% on the set Council Tax.
The following council tax premium charges will apply on long term empty properties from the dates specified.
| Duration properties have been empty | Previous premium | New premium | Date of effect |
|---|---|---|---|
| Properties empty between 2 and 5 years | 100% premium payable | 200% Council Tax in total payable | With effect from 1 April 2021 |
| Properties empty between 5 and 10 years - First year | 100% premium payable | 200% Council Tax in total payable | With effect from 1 April 2021 |
| Properties empty between 5 and 10 years - Second year onward | 200% premium payable | 300% Council Tax in total payable | With effect from 1 April 2022 |
| Properties empty more than 10 years - First year | 100% premium payable | 200% Council Tax in total payable | With effect from 1 April 2021 |
| Properties empty more than 10 years - Second year | 200% premium payable | 300% Council Tax in total payable | With effect from 1 April 2022 |
| Properties empty more than 10 years - Third year onward | 300% premium payable | 400% Council Tax in total payable | With effect from 1 April 2023 |
Local exceptions may apply if the property is genuinely on the market for sale or to let or occupation is hindered due to legal reasons.
Apply for an exception to the Council Tax Premium
Council Tax Premium policy guidelines for determining local exceptions (PDF 84KB / 2 pages)
Apply for an exception to the Council Tax Premium (PDF 77KB / 4 pages)
The application form should be printed, completed and returned with supporting documentary evidence to the address below.