Empty home council tax premiums

From 1 April 2024 the premiums applied to properties that are empty are changing. This applies to properties that have been empty for 2 years or more, the premium will now apply from being empty from 1 year rather than 2.

Long term empty homes 

This means that if you own a property which has been empty and unfurnished for one year or more, you will be charged extra council tax on top of the full council tax for the property.

A premium is an additional charge that is made to council tax liability.

The changes to this charge are listed in the table below:

Changes to Premium Charges

Premiums that will be applied
100% premium for properties empty 1 - 5 years
200% premium for properties empty 5 - 10 years
300% premium for properties empty 10 years +

Check current council tax charges

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

There are two exemptions where this premium cannot be applied. They are:

  • An 'occupier' is in the armed force,
  • An annexe is occupied as part of the main dwelling

If the premium affects you we will write to you and send you a new council tax bill.

The premium will affect you if you are liable for a property currently listed as empty which has been empty for one year or more.

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.

View the Council Tax empty homes and second homes premium policy 2024 (PDF, 207KB)

How do I end the premium charge? 

To end the premium charge, you must bring the property back into use.

If you bring your property back into use, please contact us so we can arrange an appointment to visit your property.

If the property has been occupied for a short period of time, we will treat it as not having been occupied for the purposes of calculating the one-year period.