This page covers three classes of empty properties:

  1. Unoccupied and unfurnished
  2. Uninhabitable (Including changes with effect from 1 April 2019)
  3. Long term empty (over 2 years)

1. Unoccupied & Unfurnished properties

From 1 April 2018 there is no discount available if your property is unoccupied and unfurnished, you still have to pay Council Tax at the full rate.

2. Uninhabitable properties

From 1 April 2019 if your property is uninhabitable there is no discount, you still have to pay Council Tax at the full rate.

If a property is unoccupied because occupation is forbidden by law, a Class G 100% council tax exemption may be available. Alternatively, if the Valuation Office Agency deem a property to be in such a state of dereliction and disrepair or undergoing substantial works, which render it to be incapable of beneficial occupation, then they may remove the property from the Council Tax list.

3. Long Term Empty Properties (Properties empty for 2 years or more)

The Long Term Empty Property Premium is a power to set an additional amount of Council Tax (a “premium”) to be paid when a property has been empty for at least two years. The charging of a premium over the normal Council Tax amount supports the Council’s commitment to bring long term empty properties back into use.

From 1 April 2020 the premium is 100%. Therefore properties that have remained unoccupied and unfurnished for a period of more than two years will be charged an additional 100% Council Tax. Prior to this date, the premium was charged at 50%.

From 1 April 2021

  • 100% premium if the property is empty and unfurnished for at least 2 years but less than 5 years
  • 200% premium if the property is empty and unfurnished for at least 5 years

From 1 April 2022 onwards

  • 100% premium if the property is empty and unfurnished for at least 2 years but less than 5 years
  • 200% premium if the property is empty and unfurnished for at least 5 years but less than 10 years
  • 300% premium if the property is empty and unfurnished for at least 10 years