Empty Properties
Empty properties may receive a discount but only for a limited period of time.
Unoccupied and unfurnished
Properties that are unoccupied and unfurnished:
- up to 6 months from the date the furniture is removed - 25% discount
- after 6 months – no discount (full Council Tax payable)
The discount relates to the property regardless of any change of ownership within this period.
Long term empty
If a property is unoccupied and unfurnished for 6 months or more no discount will apply and the full charge is payable.
Empty Property Premium Charge
Changes have been made to the Council Tax Long Term Empty Homes Premium. The change will come into effect from 1 April 2024 and was agreed at the full council meeting on 7 February 2024
Currently
To encourage owners of empty properties to bring them back into use an additional premium will be added if both:
- the property is unoccupied and unfurnished
- and, it's been for more than 2 years
Government guidelines means changes to the premium will be made as follows:
- increased to an extra 100% for properties empty 2 years or more from 1 April 2020
- increased to an extra 200% for properties empty 5 years or more from 1 April 2020
- increased to an extra 300% for properties empty 10 years or more from 1 April 2021
Changes from 1 April 2025
From 1 April 2025 properties that have been empty for 1 year or more will be charged a 100% council tax premium.
There may be exemptions where the premium cannot be applied, pending regulations coming into force.
From 1 April 2025
An additional Council Tax charge, known as a premium, is imposed on properties that have been empty and substantially unfurnished for one year or more. (Please note that prior to 1 April 2024 this was effective after two years or more.)
- for properties that have been empty and substantially unfurnished for one year, but less than five years, the premium is 100%
- for properties that have been empty and substantially unfurnished for five years, but less than ten years, the premium is 200%
- for properties that have been empty and substantially unfurnished for ten years or more, the premium is 300%
This means, if you own a property that has been substantially unfurnished for over one year but less than five years, you will incur an extra 100% on top of the standard Council Tax (resulting in a 200% total charge).
For properties that have been vacant and substantially unfurnished between five and ten years, an additional 200% will be charged on top of the full Council Tax (making the total charge 300%).
If a property has been empty and substantially unfurnished for ten years or longer, the Council Tax will include an extra 300% premium, leading to a total of 400%.
Since the premium is linked to the property itself, any change in Council Tax responsibility does not influence the premium. Therefore, if you purchase or lease a property that has been empty and unfurnished for over a year, and it remains in this state after you assume responsibility, you will be liable for the extra charge.
There are two specific exceptions where the Empty Property Premium does not apply:
- Properties left empty by Armed Forces personnel who have been stationed away from home.
- Properties that serve as annexes to another property and are used as part of the main residence.
If no one can live at your property because it requires major reconstruction work, substantial structural or major alterations to make it habitable, you may apply to the Valuation Office Agency to ask them to consider removing it from the Council Tax list.
You must still pay Council Tax until you receive official confirmation that your property has been removed from the list. You must contact the Valuation Office Agency again when the works are completed.
The Valuation Office can be contacted:
Telephone (England): 03000 501 501 (Monday to Friday, 9am to 4:30pm)
Properties that need major repairs
A property which needs or is undergoing major repair work or structural alteration to make it habitable may qualify for a discount.
A 25% discount may be awarded for up to 12 months.