Empty and unoccupied properties
Most unoccupied properties attract a full council tax charge, whether furnished or not.
Properties that are *unoccupied and unfurnished for two years or more may also attract a 50% premium charge up to 31 March 2019 and 100% premium charge from 1 April 2019.
From 1 April 2019 properties that have been unoccupied and substantially unfurnished for 2 years or more will be subject to a 100% premium. The Council Tax payer will have to pay 200% of the Council Tax charge. The council took this decision 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.
There will be further increases in 2020/21 and 2021/22 as shown below:
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 two years or more, you will have to pay a 200% Council Tax charge. 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, we will need to know your reference number and the date of occupation. We will then arrange for a visit to your property to confirm the information you have provided.
Premium Charge Rates April 2019 to April 2021
- From April 2019 onwards to charge a 100% premium (from 50% extra)
- From April 2020 onwards to increase the premium to 200% for properties that have been empty for more than 5 years.
- From April 2021 onwards to increase the premium to 300% for properties that have been empty for more than 10 years.
*An empty property for Council Tax purposes is a property that is unoccupied and substantially unfurnished. Certain exclusions apply.
Properties requiring/undergoing structural alterations/major repairs
With effect from 1 April 2017 no reduction is given on uninhabitable properties requiring or undergoing structural repairs.
The full Council Tax will be payable and there will no longer be a 50% discount for these properties.
Job related dwelling second homes discount
If you are living in a second home because of your job, we may be able to give you a 50% discount on your property here. Please contact us to discuss your situation.
Discounts and exemptions
- Direct Debit - sign up
- Pay - Council Tax
- View your account
- Council Tax enquiry form
- Council tax moving home
- Council Tax single person discount form
Got a question about council tax?01424 451081
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