Council tax long-term empty premium charge

If a property has been empty for at least two years, find out how the premium charge is applied.

An additional amount of council tax (a premium) is charged when a property has been empty and substantially unfurnished for two years or more.

From 1 April 2021, the following premiums apply:

  • for properties that have been empty and substantially unfurnished for two years but less than five years, the premium will stay at 100%
  • for properties that have been empty and substantially unfurnished for five years, but less than 10 years, the premium will be 200%
  • for properties that have been empty and substantially unfurnished for 10 years or more, the premium will be 300%

This means that if you own a property which has been empty and unfurnished for two years or more, you will be charged an extra 100% council tax on top of the full amount for the property (a 200% council tax charge).

If you own a property which has been empty and unfurnished for five years or more, you will be charged an extra 200% council tax on top of the full amount for the property (a 300% council tax charge).

As this premium applies to the property, a change of ownership or tenancy will not affect the premium. If when you bought or leased your property it had already been empty and unfurnished for two years or more, you will still have to pay the extra council tax charge. The additional charge can only be removed by bringing your property back into use.

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
  • part of a building which forms a single property, such as 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.