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.