Empty and unoccupied properties

Most unoccupied properties attract a full council tax charge, whether furnished or not.  

Premium Charges

Empty properties are those that are unoccupied and substantially unfurnished. 

Empty properties for one to five years

A property that has been empty for one to five years will have a 100% premium council tax charge.

The council taxpayer will have to pay 200% of the council tax charge. The council took the decision to have this charge for the whole area under Section 11b of the Local Government Finance Act 1992 as amended by the Local Government Finance Act 2012 and Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018.

Empty properties for five years or more

A property that has been empty for five years or more will have a 200% premium council tax.

The council taxpayer will have to pay 300% of the council tax charge. The council took this decision to have this charge for the whole area under Section 11b of the Local Government Finance Act 1992 as amended by the Local Government Finance Act 2012 and Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018.

As the 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 two years or more, you will have to pay a 200% council tax charge, or if empty and unfurnished for five years or more you will have to pay 300%.

The additional charge can only be removed by bringing your property back into use. If you bring your property back into use then notify us of this change. If occupied by a tenant then a copy of the tenancy agreement is required along with a current utility bill. If occupied by you as the owner/occupier then a copy of the closing bill from your previous address is required. We may need to arrange a visit if further evidence is required.

Empty properties for ten years or more

A property that has been empty for ten years or more will have a 300% premium council tax.

The council taxpayer will have to pay 400% of the council tax charge. The council took this decision to have this charge for the whole area under Section 11b of the Local Government Finance Act 1992 as amended by the Local Government Finance Act 2012 and Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018.

As the 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 a 200% council tax charge, or if empty and unfurnished for ten years or more you will have to pay 400%.

The additional charge can only be removed by bringing your property back into use. If you bring your property back into use then notify us of this change. If occupied by a tenant then a copy of the tenancy agreement is required along with a current utility bill.  If occupied by yourself as the owner/occupier then a copy of the closing bill from your previous address is required.  We may need to arrange a visit if further evidence is required.

Premium Charge Rates Changes

• From 1 April 2019 onwards charge a 100% premium (from 50% extra).
• From 1 April 2020 onwards charge a 200% premium for properties that have been empty for five years or more.
• From 1 April 2021 onwards charge a 300% premium for properties that have been empty for more than 10 years.
• From 1 April 2024, long-term empty reduced from two years to one year.

Properties requiring/undergoing structural alterations/major repairs

No reduction is given on uninhabitable properties requiring or undergoing structural repairs.

The full council tax will be payable.

Second Homes/Empty Furnished

Section 11C of the Local Government Finance Act 1992 permits the council to apply a premium on second homes.  This maximum Council Tax charge in these cases would be standard 100% charge plus a premium of 100% making the total Council Tax charge 200%.

This came into effect on 1 April 2025. 

Job related dwelling second homes discount

If a property in our borough is occupied as a requirement of your job, but the property is not your main home, we may be able to give you a 50% discount.

To qualify you must undertake your duties of employment from the property. It is customary for employers in that type of employment to provide accommodation and your contract of employment obligates you to live in that particular dwelling.

Please contact our council tax team to discuss your situation.