Council tax long-term empty premium charge

Council tax long-empty premium charge

An additional amount of council tax (a premium) is charged when a property has been empty for two years or more. From 1 April 2019, the premium is set at 100%.

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).

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 200% 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 and
  • part of a building which forms a single property, 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.

Future premium charges

Over the next two years, the following charges will apply if a property remains unoccupied and unfurnished.

For the financial year 2020 to 2021:

  • Maximum of 100% premium for properties that have been empty for less than five years
  • Maximum of 200% premium for properties that have been empty for more than five years

For the financial year 2021 onwards:

  • Maximum of 100% premium for properties that have been empty for less than five years.
  • Maximum of 200% premium for properties that have been empty for at least five years but less than 10 years.
  • Maximum of 300% premium for properties that have been empty for at least 10 years.