This page covers three classes of empty properties:
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 due to a crisis or natural disaster such as a fire, flood or oil spill then please contact the Valuation Office Agency Council Tax: domestic properties in disrepair or derelict – GOV.UK (www.gov.uk). If they 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
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 a length of time. 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.
In 2023, the government introduced new legislation, the Levelling-up and Regeneration Act 2023 (section 79) that permitted local authorities to impose an empty homes premium after one year instead of two.
The definition of an empty property for council tax purposes is a dwelling which has ‘no one resident’ and is ‘substantially unfurnished’. The Act provides that from 1 April 2024, a property can be charged an empty homes premium of 100% after one year, even if it becomes empty before 1 April 2024.
We agreed at the full Council meeting on 26 February 2024 that this premium will apply from 1 April 2024.
This premium applies to the property, a change of ownership or tenancy will not affect the premium and the 12-month period does not start again with each change. 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 additional premium. The premium can only be removed by bringing your property back into use.
Charges that will apply from 1 April 2024
- 100% premium if the property is empty and unfurnished for 1 year but less than 5 years (this means you will have to pay twice the normal rate)
- 200% premium if the property is empty and unfurnished for at least 5 years but less than 10 years (this means you will have to pay three times the normal rate)
- 300% premium if the property is empty and unfurnished for at least 10 years (this means you will have to pay four times the normal rate)